Cancellation of Gst registration

and
revocation of registration
Cancellation of Gst registration :
Introduction :
GST Cancellation means that the taxpayer
will no longer be a registered person under
GST and will not have to pay/collect any
GST, claim an input tax credit or file
returns. GST registration cancelled is
covered under Section 29 of the CGST Act
Reasons for voluntary GST cancellation
Discontinuance or Close of a business.
Transfer of business, amalgamation, merger, de-
merger, lease, or other pertinent reasons.
Change in the constitution of business which
results in a change of PAN.
Turnover reduces below the actual limit of GST
registration.
 Cancellation by GST Officer

If a taxpayer has failed to file GST returns continuously.

An person registered for GST voluntarily but did not start
a business within six months.
The registered taxpayer has broken one or more sections
of the GST Act or its Rules.
• The GST registration is obtained through the inlegal
activities of business
Procedure for GST Registration Cancellation
Step 1: GST cancellation application is submitted using
Form GST REG-16 on the common GST portal.
Contact address, which includes the mobile number and
e-mail address.
Reason for cancellation.
• The date of cancellation
• Particulars of the latest GST return are filed by the
taxpayer along with the ARN of the particular return.
Step 2:
The GST Officer has to review the application
and issue an order cancellation in the Form GST
REG-19 within 30 days from the application’s
date. Cancellation of GST registration
What are the documents required for GST
cancellation
PAN card
Aadhar card
Details of the last return filed
Tax Paid details
• Company Authority details
1. Visit the URL: https://www.gst.gov.in.
2. Login to the GST Portal with your user-ID and password.
3. Navigate to the Services > Registration > Application for Cancellation of
Registration option.
 Revocation of GST cancellation
Revocation of GST cancellation means that the
cancellation decision has been changed by
registered person revocation of registration re
apply of GST registration within a period of 30
days from the date of service order of
cancellation of GST registration ,of valid reason
GST officer approved by your order
 Online Revocation Procedure
Access the GST Portal at www.gst.gov.in.
In order to enter into the account, your I’d and
password
• Go-to l the GST Dashboard, select services on
revocation of cancellation of GST registration
• Submit reasons details documents attache and
enter OTP and submit your application on gst
portal