A GST registration can be cancelled by the Tax payer himself or by the legal hires of tax payer in case of the death or any other incapability of the Tax payer. In this write up we will discuss about the cancelation of registration.
Who Can Cancel GST Registration?
An officer of GST can cancel the GST registration on the application of the cancelation by the Tax payer himself or by the legal heirs of registered person in case of death. However we should understand that the registration cannot be cancel within one year from the date of registration if the registration was done on the voluntary basis by applicant.
At the time of GSR registration online the applicant need to provide the reason of application, and voluntary registration Is one of the reason from the list from by the department.
A GST Registration Granted to a Person Can be Cancelled by an Officer, if:
The taxable person under GST does not conduct any business from the declared place of business; or
Issues invoice or bill without supply of goods or services in violation of the GST Act and/or GST rules.
Before cancelation of GST registration by the officer, the officer will issue show cause notice to the tax payer. If the tax payer wants then can reply that show cause notice within 7 days from the date of service of that notice otherwise registration can stand cancelled.
Steps for Cancellation of GST Registration
For cancellation of GST registration we need to follow the following steps:
1) Login to the GST login with the help of ID and password of registration.
2) In the common portal of GST there is option of filing FORM GSR REG-16. Form cancelation of GST registration online we need to fill this form. Along with this some details should be submitted to the department.
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which cancellation of registration is sought.
Details of any tax liability.
Details of any GST payment, made against such liability.
On submission of this form the officer within the time of 30 days will check the details and he may also ask for any other information if he thinks fit. If all documents are clear then the officer will pass the order in the FORM GST REG 19.
Revoking a Cancelled GST Registration
Revocation of GST registration cancellation is only possible if it is involuntary in nature. In case cancelation is proceeds by department because of non-filing of GST returns, then revocation is possible only if the tax payer files all pending return of GST.