Justification for the Cancellation of the GST Registration

With the cancellation of the GST Registration identification of the taxpayer has ceased. GST Registration can be cancelled by the taxpayer or GST Tax authorities. There are many conditions that lead to the cancellation of the GST Registration like change in the constitution of the board of directors, failure to submit the return regularly, use of the practice to dubious the tax authorities, and many others.

Any issue related to GST Registration can be solved with the help ofProfessional Utilities

The cancellation of a GST registration can be started by any of the following organisations or people:

Taxpayer - The taxpayer can also cancel the GST Registration. Due to the below mention reasons like

• Change in the PAN due to change in the constitute of the business.
• Closure or discontinuance of the business
• Death of the sole proprietor.
• Turnover falls below the GST Registration threshold.
• Merger, Transfer of business, De-Merger, lease of the business.

Tax Authority - Tax authorities can also cancel the GST Registration if they are not satisfied with the conduct of the business. There the following reasons induce the authorities as mentioned below -

• Assesses of Voluntarily registration have not started the business within six months.
• By malicious misrepresentation or deception, the GST Registration has been obtained.
• Invoices are issued without the sale of the goods and services and goods and services are sold without the invoice to forge the input tax credit.
• The GST registration is obtained through deception or malicious misrepresentation is used for the GST Registration.
• If the taxpayer is not filling the return regularly

The justification is given by the taxpayer for cancellation of the GST Registration because of failure in the GST Return filing.

Taxpayers appeal for the revocation by filing GST Return, paying the tax amount, and paying the amount towards penalty, interest, and late fee payable.

Then the GST Officer verifies the reason for revocation. If he feels satisfied he can stop the cancellation of registration.

For the cancellation of the GST Registration, there are many documents required by the taxpayer such as -

• GSTIN of transferee entities.
• Director’s Aadhar card and PAN card
• Detail or information about the semi-finished, finished goods
• Copy of the GSTIN of the Business entity.
• ARN of the latest GST Return filing
• Digital Signature Certificate

The cost of GST registration for adding multiple branches ₹1499/- only with Professional Utilities.

Note: The aformentioned Fees is exclusive of GST.

Step to check the cancellation status of the GST Registration as mentioned below-

• First, select the GST portal
• Go to the Registration tab after clicking on the Service tab
• Select view in which click on View GSTIN Information.
• Then captcha code and GSTIN are entered.
• It will show in the Current status field, whether GST Registration has been cancelled or not.

In another way In GST REG-17, the tax office delivers a show-cause notice.

• In form, GST REG 16, the application for cancellation is filled.
• The detail to be Entered is a detail of payment, liability, and many others.
• Order of the Cancellation is issued within 30 days in GST REG 19.