Cancellation of GST Registration
Online GST Cancellation in India. Apply online for cancellation of GST Registration. Online hassle-free process for GST cancellation.
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GST Cancellation Online
GST cancellation refers to the process of revoking a GST registration. GST registration can be cancelled in certain circumstances, such as when a business is closing down or when there is a change in the business structure.
Cancellation of GST Registration involves submitting an application for cancellation to the GST authorities. An application must include the reason for cancellation*, the date of cessation of business, and other relevant details. GST officer will then verify the application and may ask for additional information.
If the GST officer approves the application, they will issue a cancellation order and revoke the GST registration.
*Reason for Cancellation
There are mainly five reasons available for cancellation of registration under GST:
- Change in the constitution of business leading to change in PAN
- Ceased to be liable to pay tax
- Discontinuance of business / Closure of business
- Transfer of business on account of amalgamation, merger, demerger, sale, lease, or otherwise
After cancellation of GST, GSTIN or GST number becomes inactive. The business will no longer be liable to charge and collect GST or file returns on its supplies of goods or services.
Therefore, it is important to cancel your GST registration if you are no longer conducting business. Failing to do so can lead to penalties and fines.
Process for Cancellation of Registration under GST
To cancel GST registration, you need to follow the below steps:
- Login to the GST portal (www.gst.gov.in) using your credentials.
- Click on the Services tab and select Registration.
- Click on the “Application for Cancellation of Registration” option.
- Fill in the required details in the cancellation form, including the reason for cancellation, date of cessation of business, and bank account details for refund purposes. Attach the required documents.
- Submit the application, and you will receive an Application Reference Number (ARN) on your registered mobile number and email ID.
- The GST officer will verify your application and may ask for additional information.
- Once the GST officer approves your application, your GST registration will be cancelled, and you will receive a cancellation order.
Note that if there are any pending tax liabilities or refunds, the GST officer may not approve the cancellation until those issues are resolved.