SURRENDER THE GSTIN NUMBER – Canceling a GST registration is not difficult because the Indian government’s GST Portal has provided a quick and easy step-by-step process for migrated taxpayers to cancel their GST registrations using a newly introduced function. The goods and services tax, which went into effect recently, on July 1, 2017, with a lot of commitments and a “work in progress” tagline, is known for combining all indirect taxes into one. All business units with a yearly turnover of fewer than 20 lakhs are exempt from paying GST, whereas those with a turnover of more than 20 lakhs must register for GST.

The registration aspect has been discussed widely and explained in numerous guides and documents, but now the taxpayer or any governing authority has the option to cancel the registration under GST. The cancellation option is only available to migrated taxpayers who want to cancel their GST registration. So far, we’ve received confirmation that businesses can cancel their registrations using a newly added feature on the GSTN portal, but the cancellation feature is restricted to only three entities:

  • The taxpayer himself
  • GST officer
  • A legal heir of the taxpayer

In certain situations, such as the death of the taxpayer, the cancellation of the registration may be initiated. Although voluntary registration is possible, it can only be done after one or more years have passed after the date of GST registration.

Conditions, When a Taxpayer Can Cancel the GST registration?

  • Closure of the business
  • When a taxable individual no longer owes tax, he or she is no longer liable to pay it.
  • Transfer of business on account of amalgamation, merger de-merger, sale, leased, or otherwise
  • Change in constitution of business leading to change in PAN
  • Registered voluntarily but did not commence any business within the specified time
  • A taxable person is not liable any longer 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 DIN

Should we still file the GST returns in the transition period?

Given the length of time, it takes to receive the cancellation order, the question of whether we can file returns for the transition duration arises.

To avoid late fees in the event that the termination application is denied by the authorities, it would be prudent to file the returns before the cancellation order is issued. However, if you do not have any liabilities, they will usually cancel your GSTIN. As a result, the taxpayer is the right person to determine whether or not the returns should be filed.

Revocation for cancellation of GST

Revocation of GST cancellation means that the cancellation application has been revoked, and the registration remains valid. Only after a tax officer has revoked a taxable person’s registration on his own then he have the right to revoke the cancellation. Such a taxable individual has 30 days from the date of the cancellation order to apply for revocation of the cancellation order.

Steps for Cancellation of Provisional GST Registration:

If a taxpayer wishes to cancel their GST registration, they must follow the steps below:

Step 1: Log in to the GST Portal and select Cancellation of Provisional Registration from the drop-down menu.

Step 2:

  • The Cancellation page opens.
  • Your GSTIN and the name of the business will show automatically.
  • You are required to give a reason for cancellation.

Step 3: You will be asked if you have issued any tax invoices during the month.

Step 4: Simply fill up the details of authorized signatories, place.

Step 5: Finally, whether you’re a sole proprietorship or a partnership, sign with EVC; LLPs and corporations must sign with DSC.

Form GST REG-16 must be filed if the taxpayer has received any tax invoices.

  • You must first log into the GST Portal and then select the cancellation option.
  • Fill out the GST REG-16 cancellation application form and provide information such as the liability date, payment details, inputs, and capital goods kept in stock.
  • Within seven days of receiving the notice asking for the reason for the revocation of registration, the individual must respond in Form REG-18.
  • The order will be passed in Form GST REG-20 after it has been checked.
  • If the cancellation is approved, an officer will issue a Form GST REG-19 order.

If one cancels CGST then SGST will automatically be canceled and vice versa.

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