Cancellation of GST registration is not a 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 and to be exact on 1st July 2017 with a lot of promises and work in progress tagline, is known to be subsuming all the indirect taxes into one. All the business units are exempted from paying GST which are under the turnover of 20 lakhs annually and all the business units above this exemption limit have to be registered under the 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 taxpayer only who wants to cancel their registration on GST.
By far we have got the confirmation that the business organisation can cancel their registration by the means of the recently popped up 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 like the death of the taxpayer. While the registration can also be done voluntarily but only after one or more years are elapsed starting from the date of GST registration.
Latest Update Under Cancellation of GST Registration
- GST registrations that have been revoked under a new procedure have been introduced. Applicants must file the application by June 30, 2023, after filing all returns with tax payments up to that date. Read Notification
- The Orissa HC has allowed an assessee to file GST returns previous to the cancellation of registration and directed the Government to modify the portal accordingly. read order
- “The CBIC has added the advisory about the new functionality of restoration of cancelled registration under GST via REG-21.” Read More
- “The GSTIN has enabled new features for the taxpayers to easily withdraw the application of GST registration cancellation.”
- The High Court of Gujarat has stopped the cancellation of registration under the GST regime on grounds of vague show cause notice (SCN) without any material particulars. read order
- The Rajasthan High Court issues an order for the petitioner, M/s. Avon Udhyog related to the cancellation of GST registration due to failure to file a reply within time. Read Order
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 a 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, leased 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 not liable any longer to be registered under 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 invoice.
Steps for cancellation of GST registration for the migrated taxpayer:
- Login with username and password on the GST portal
- Then click on the tab ‘Cancellation of provisional registration’
- After which a popup 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 forms are 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 if 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 under 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 of 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 usage of GST officer for issuing a formal order for the cancellation of GST registration. The order for sending the notice must be under 30 days from the date of application or the response date in GST REG 18 form.
GST REG 20: The show cause notice when satisfied by the GST officer can direct for the revoke of any proceedings towards the cancellation of the registration and he should pass the order in the Form GST REG 20.
Application for Revocation of Registration on GST Portal
I want to cancel my current GST registration under Proprietorship as I have registered under the Partnership Form under valid PAN of Firm. I can not see any option on the website on the main page as well as under User Service for cancellation of GST under ” on change of constitution on change of pan”.
Kindly advise as it has been stopped now or I am not eligible as an individual for online cancellation.
contact to department.
Regarding: Cancellation of my Registration
I am unable to cancel my Registration in GST portal as “Cancellation of provisional registration” is not visible in my dashboard page.
Kindly guide me in cancelling my registration.
The same shows in registration column under user services.
I have stopped doing business from apr 24 th 2018, till then i have issued taxable invoices in the current financial year also
what is the procedure to cancel the registration.
You need to file Form REG-16.
Regarding Refund:
How an exporter of services can claim refund of ITC, if during the relevant period he was not having GSTIN and hence has not filed any return?
Regarding Refund:
How an exporter of services can claim the refund of ITC if during the relevant period he was not having GSTIN and hence has not filed any return.
As he was not having regd. at the time of availing input services so no ITC can be claimed on that.
I want to cancel my GST. I am not enabled for GST.
You can cancel your GST registration by filing GST Reg-16 or Reg-29 (as applicable) online through GST portal.
After Cancellation, do we have to file returns? Till it shows “Pending for processing”
Got migrated from service tax to GST . Rental Income from Commercial Property. But Less than 20 Lakhs. Want to cancel GST registeration. Query:
1. Which form to use REG – 29 or REG – 16 ( For the month of May we have issued tax invoice in which GST has been Charged.)
Regards
Karan
How long does it take to cancel the GST… Mine (Cancellation) is already pending for over a month now..after submission
Generally the GST officer is required to verify application and issue FORM GST REG-19 within 30 days of date of submission of application. Contact department’s help-desk regarding your issue.
The form cancellation has been submitted online. The scheduled completion date was 8-5-2018. today it is 25/5. The firm is in Gujarat. Is there any number or link I can get
You have to contact on GSTN helpdesk.
Hello,
I had registered for GST in Sep 9th 2017 when it was mandatory. But I never did any transaction or made any business outcome from this. I want to cancel the GST Registration number as I do not need this or have never used it, hence not required, I need help on this.
You can file REG-29 for cancellation of registration.
There is no time limit prescribed under the Act, for a department to cancel the registration after application by the assessee. So what assessee shall do, to continue file returns after application or stop after application.
The date of application will be deemed to be the date of cancellation in this case. You need to file GST returns till the date of application.
I have applied for cancellation of MY GST number on 26 Jan 2018, from GST panel login. after that, I never file a return, because I applied for cancellation. My cancellation request is still pending on GST panel. Is it necessary to file the return after cancellation request? will I have to pay penalty? How many penalties for late filing. I closed my business in January. Please help me with this issue.
GST returns are required to be filed till the date of filing an application for cancellation of registration i.e. till 26.01.2018. Date of filing of the application will be deemed to be the date of cancellation of registration.
There is no time limit prescribed under the Act, for a department to cancel the registration after application by the assessee. So what assessee shall do, to continue file returns after application or stop after application.
I have a new gst registration.
My business is new n a start up, it was registered under “composition”.
We want to put our product online on Amazon as we are in a rural area …
Amazon says that they need a regular gst registeration.
How do we switch over from composition to regular at the earliest as my business depends on this …
We have not sold anything so far …
HELP !!
You need to file form CMP-04 online to opt out from composition scheme.
Namaskar Ji,
I have closed my business engagement w.e.f.01-01-2018. I have filed NIL rated GSTR-3B & GSTR-1, ROR JAN, FEB AND MARCH-2018. I have applied for cancellation of registration on form REG-16 ON 10-04-2018. I HAVE NOT RECEIVED ANY REPLY SO FAR. What shall I do? DO I need to file nil rated GSTR-3B AND GSTR-1 for APRIL-2018?
Kindly advise. THANKS, AND REGARDS.
Dr.M.L.Dhar. 02-05-2018
Date of filing of REG-16 will be deemed to be the date of cancellation of registration, and you need to file all returns till the date of cancellation.
We APPLIED FOR CANCELLATION OF RC Officer called me and ask to file subsequent months 3B. If file it is liable to late fees .. whether we still require to file gstr3B & Gstr 1
You need to file the returns till the date of application for cancellation of registration. The late fee will be levied as per normal provisions only.
I have migrated from VAT and Service tax & was issuing GST invoice till 31.03.2018. Since my Turnover is below 20 Lac I want to submit GST for cancellation. Submitted Both GSTR-3B & GSTR-1 till 31.03.2018. What is a procedure for Applying GST cancellation as there is no option for cancellation of the migrated dealer?
I have migrated from service tax & was issuing GST invoice till 31.03.2018. Since my Turnover is below 20 Lac submitted GST Reg – 16 for cancellation on 22.04.2018. Submitted Both GSTR-3B & GSTR-1 till 31.03.2018. Can I proceed with raising Non-GST invoice or need to wait until a formal cancellation order is received?? any time period within which AO should accept or reject my cancellation application.
Filing of REG-16 will be deemed to be the date of cancellation of registration, and you need to file all returns until the month of cancellation.
Hello Sir, I had cancelled my GST because my turnover was less than 20 lacs but I want to reactivate the old GST is it possible and please tell me the procedure.
You have to take new GSTN.
Hi,
We took GST number as we were doing Export of services. We have filled all returns in time. Now our contract with the client has ended so we want to de-register for GST. What is the procedure for it?
Regards
Yogesh
I am a medical shop dealer. I wind up my business on 17.01.2018 and started a new business on next month.I filed my GSTR3B for the month of January on March 2018. I want to cancel my old GST registration and take GST registration for the new firm. For this what can I do?
I have a doubt. My grandfather is registered in GST as a composition taxable person. But in last month he passed away. Now I want to apply for cancellation of GST registration. while applying it is asking the details of Inputs and ITC on inputs. but as registration was as a composition dealer. There is not ITC availed. so I want to know which details to be given in this. and output tax to be a pain on what basis.
As assessee is a composition dealer, so no ITC details will be required and tax is to be levied on Total turnover.
so how to pay the tax as the return for Jan-Mar will be filled in April. can I fill GSTR 4 for of Jan-Mar in the march itself? and due date to apply for cancellation is 30 days from the event of cancellation. so if I file the return in April then that timeline will pass.
Dear Sir,
You mentioned that tax is to be levied on Total Turnover. Should I pay the tax on stock held on cancellation date? though I have not claimed any ITC?
As you have not availed any ITC on closing stock so you do not need to pay tax on the stock.