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GST Cancellation
You can cancel your GST registration if the GST rules don’t apply to you or you are shutting down your business or profession, or the tax officer calls for cancellation. This article will guide you through the different types of cancellations, and the overall process.
Cancellation of GST registration simply means that the taxpayer will not be a GST registered person anymore. He will not have to pay or collect GST or claim the input tax credit and accordingly, need not file GST returns.
2. Procedure
• If the proper officer has reasons to cancel the registration of a person then he will send a show-cause notice to such person in form GST REG-17.
• The person must reply in form REG–18 within 7 days from the date of service of notice why his registration should not be cancelled.
• If the reply is found to be satisfactory, the proper officer will drop the proceedings and pass an order in the form GST REG–20.
• If the registration is liable to be cancelled, the proper officer will issue an order in the form GST REG-19. The order will be sent within 30 days from the date of reply to the show cause.
Documents Required For GST Registration Cancellation
- Pan card of the authorized signatory
- Adhar card of the authorized signatory
- Last return Details
- Company authority Details
- Tax particulars
FAQs
No. GST registrations cannot be cancelled without filing returns. Taxpayers must first complete the filing of GST returns. Then, the taxpayer must submit form GSTR-10 (also known as Final Return) to apply for cancellation of GST registration. The time window for cancellation is around 1-2 weeks.
The time required to cancel GST registration depends on the GST authorities and on the accuracy of the documentation submitted. Generally, it takes around 10 to 15 working days for the cancellation to be processed.
Once the GST certificate is granted, the registration is valid until it's surrendered or canceled, or suspended. Only GST certificates issued to non-resident taxable persons and casual taxable persons have a validity period.
Yes. Any entity wishing to claim input tax credit can be registered voluntarily, even if not liable to be registered. After registration, voluntarily registered entities will also have to comply with regulations as applicable to a normal taxable person.
After submission of the GST application with all the required documents, GSTIN is allotted within 7 working days.
