Cancellation of GST registration is not hard work, as the Indian government GST Portal has provided a simple and easy step-by-step procedure to finally cancel the GST registration of migrated taxpayers through the newly implemented feature. Goods and Services Tax, which was implemented recently, to be exact, on 1st July 2017 with a lot of promises and the tagline ” work in progress “, is known to be subsuming all the indirect taxes into one. All the business units are exempted from paying GST if their turnover is under 20 lakhs annually, and all the business units above this exemption limit have to be registered under GST.
The registration part has been discussed everywhere and has been understood manifold by guides and articles, but now there comes a chance to cancel the registration under GST by the taxpayer itself or by any governing authorities. The cancellation option is for migrated taxpayers only who want to cancel their registration on GST.
By far, we have received confirmation that the business organisation can cancel their registration through the recently added feature on the GSTN portal, but the cancellation feature is limited to only 3 entities who can initiate the cancellation of registration:
- The taxpayer himself
- GST officer
- A legal heir of the taxpayer
The cancellation of the registration can be initiated in some cases, such as the death of the taxpayer. The registration can also be done voluntarily but only after one or more years have elapsed starting from the date of GST registration.
57th GST Council Meeting Update
- In the 57th GST Council meeting, the govt. recommended streamlining GST registration cancellation by presenting automatic approval of applications once all pending returns are filed and dues are paid. Read the press release
GST Authorities Cancelled 1.63 Lakh Registrations
Goods & Services Tax (GST) authorities have cancelled over 1.63 lakh registrations in October and November of taxpayers who have not filed their GSTR-3B returns for more than six months. The council started serving notices to taxpayers who did not file their GSTR-3B returns for the past six months or more and then cancelled their registration as per the procedure.
Conditions: When Taxpayer Can Cancel the GST Registration?
- Discontinuance or closure of the business
- Taxable person ceases to be liable to pay tax
- Transfer of business on account of amalgamation, merger, de-merger, sale, lease, or otherwise
- Change in the constitution of the business leading to a change in PAN
- Registered voluntarily but did not commence any business within the specified time
- A taxable person no longer liable to be registered under the GST Act
Who All Cannot File the Cancellation of GST Registration?
- Taxpayers registered as Tax deductors / Tax collectors
- Taxpayers who have been allotted UIN
Steps for Cancellation of GST Registration Online on GST Portal
The GSTN portal is live with the cancellation of GST registration for the migrated taxpayers. All the taxpayers who have not issued any invoice after registration can opt for this service. The individual can fill out Form GST REG 16 in case he has filled any tax invoices.
Steps for Cancellation of GST Registration for the Migrated Taxpayer
- Log in with username and password on the GST portal
- Then click on the tab ‘Cancellation of provisional registration’
- After which a pop-up will ask that if a taxpayer has raised any tax invoices in the period of GST
- Select ‘No’
- After the selection, the taxpayer will have to go through verification and have to submit all the form-related details along with the digital signature/EVC
Forms Used to Cancel GST Registration
GST REG 16: The form is applicable only when the taxpayer himself applies for the cancellation of registration, and there is no consideration for the application other than the taxpayer’s application, which has elapsed one or more years after the GST registration.
GST REG 17: An authorised GST officer can provide the notice of show cause/cancellation to the registered taxpayer and its business entity by using the REG 17 form. The cancellation of registration by the authorised officer can be initiated after issuing the GST REG 17 form to the taxpayer, and he can ask for a show cause as to why the registration should not be cancelled.
GST REG 18: The show cause notice can be replied to by means of the furnished GST REG 18 form within the specified time period stated in the sub-rule (1). The taxpayer or the concerned party must reply to the notice within 7 days of issuance of the notice, giving an explanation for safeguarding the cancellation of registration.
Read Also: Goods and Services Tax (GST) Forms for Registration & Cancellation
GST REG 19: The GST REG 19 form is for the use of a GST officer for issuing a formal order for the cancellation of GST registration. The order for sending the notice must be issued within 30 days from the date of application or the response date in the GST REG 18 form.
GST REG 20: The show cause notice, when satisfied by the GST officer, can direct the revocation of any proceedings towards the cancellation of the registration, and he should pass the order in Form GST REG 20.
Application for Revocation of Registration on GST Portal
I am holding provisional registration under GST by virtue of migration from my Service Tax registration. My annual turnover is far below the taxable limit of Rs. 20 lakhs and would like to cancel my registration. The GST System has only recently introduced online cancellation of provisional GST registration, which did not seem to be available earlier. I cannot avail of it since I have issued an invoice in August 2017 and have claimed Input Tax Credit against it. I have therefore to submit an online application for cancellation under form GST REG-16, which I do not find when I log into my GST Account. Can you please enlighten and guide me on the navigation to access the form GST REG-16 and procedure for online submission of the form for cancellation of my provisional GST registration? Have I to wait for 1 year for the cancellation of my provisional GST registration and keep on filing GST returns etc. till then?
I want to cancel or surrender my GST no but cancel option not showing to me. Please send me following procedure.
I am able to cancel GST registration. Thanks.
I cannot find the link ‘Cancellation of provisional registration’ below profile do you know what might be the reason.
Thank you
The link of provisional registration is given on dashboard itself the very first screen after GST login. If it is not appearing then you can contact the department.
Good update. I have a query related to the GST system which still does not have an answer for my problem.
We are small export Prop company and had a VAT No and Service Tax registration no in Haryana. Sales Tax was handled by a Sales Tax Consultant and Service Tax by our CA, independent of each other. Our migration to GST was handled by our Sales Tax consultant and due to oversight, Service Tax was not included in the list of input services. Now we are not able to take credit for our Service Tax balance in TRAN 1 form and don’t know if there is a procedure to migrate Service Tax registration in GST or add it.
Shall appreciate your advice on above.