{"id":11764,"date":"2021-04-25T11:00:12","date_gmt":"2021-04-25T05:30:12","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=11764"},"modified":"2022-08-03T16:18:05","modified_gmt":"2022-08-03T10:48:05","slug":"cancellation-of-gst-registration","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/","title":{"rendered":"Cancellation of GST Registration"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d80fcea50f8\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d80fcea50f8\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Cancellation_of_GST_Registration\" title=\"Cancellation of GST Registration\">Cancellation of GST Registration<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#SITUATION_WHERE_A_BUSINESSMAN_NEED_TO_CANCEL_HIS_REGISTRATION\" title=\"SITUATION WHERE A BUSINESSMAN NEED TO CANCEL HIS REGISTRATION\">SITUATION WHERE A BUSINESSMAN NEED TO CANCEL HIS REGISTRATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Procedure_of_GST_Cancellation\" title=\"Procedure of GST Cancellation\u00a0\">Procedure of GST Cancellation\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Effect_of_Tax_Paid_on_Inputs_at_the_time_of_Cancellation_of_Registration\" title=\"Effect of Tax Paid on Inputs at the time of Cancellation of Registration\">Effect of Tax Paid on Inputs at the time of Cancellation of Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Important_Forms_under_GST_Registration_Cancellation\" title=\"Important Forms under GST Registration Cancellation\">Important Forms under GST Registration Cancellation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Situation_where_a_proper_officer_cancel_the_GST_registration\" title=\"Situation where a proper officer cancel the GST registration\">Situation where a proper officer cancel the GST registration<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Procedure_of_cancellation_of_GST_registration_by_the_proper_officer\" title=\"Procedure of cancellation of GST registration by the proper officer\">Procedure of cancellation of GST registration by the proper officer<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Revocation_of_cancellation_of_GST_Registration\" title=\"Revocation of cancellation of GST Registration\">Revocation of cancellation of GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#GST_Registration_Cancellation_Consequences\" title=\"GST Registration Cancellation Consequences\">GST Registration Cancellation Consequences<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#4_Must-Know_Facts_concerning_the_New_90-Day_Revocation_Limit_for_GST_Numbers_After_Officer_Cancellation\" title=\"4 Must-Know Facts concerning the New 90-Day Revocation Limit for GST Numbers After Officer Cancellation\">4 Must-Know Facts concerning the New 90-Day Revocation Limit for GST Numbers After Officer Cancellation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#GST_issues_at_the_time_of_inspection\" title=\"GST issues at the time of inspection:\">GST issues at the time of inspection:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#FAQ_ON_CANCELLATION_OF_REGISTRATION_UNDER_GST\" title=\"FAQ ON CANCELLATION OF REGISTRATION UNDER GST \">FAQ ON CANCELLATION OF REGISTRATION UNDER GST <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Q1-_is_the_taxpayer_get_a_chance_for_giving_his_representation_before_the_cancellation_of_registration\" title=\"Q1- is the taxpayer get a chance for giving his representation before the cancellation of registration?\">Q1- is the taxpayer get a chance for giving his representation before the cancellation of registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Q2-_all_the_liability_of_a_registered_person_comes_to_an_end_after_the_cancellation_of_registration\" title=\"Q2- all the liability of a registered person comes to an end after the cancellation of registration?\">Q2- all the liability of a registered person comes to an end after the cancellation of registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/cancellation-of-gst-registration\/#Q3-_what_is_the_time_limit_for_filing_an_application_for_cancellation_of_registration_in_case_of_voluntary_cancellation\" title=\"Q3- what is the time limit for filing an application for cancellation of registration in case of voluntary cancellation?\">Q3- what is the time limit for filing an application for cancellation of registration in case of voluntary cancellation?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GST-Registration.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11765\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GST-Registration.jpg\" alt=\"&quot;www.carajput.com;\" width=\"988\" height=\"520\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GST-Registration.jpg 621w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GST-Registration-300x158.jpg 300w\" sizes=\"(max-width: 988px) 100vw, 988px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cancellation_of_GST_Registration\"><\/span><a href=\"https:\/\/carajput.com\/gst\/gst-registration.php\">Cancellation of GST Registration<\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>In today&#8217;s business world every businessman wants GST registration whether by way of voluntary or compulsory. There are many reasons for it because he wants to claim an input tax credit on his inputs, he wants to do business on large scale, and many more reasons.<\/li>\n<li>For increasing his business at large scale businessman a businessman gets registration. Getting registration is also compulsory in case his threshold limit of turnover increases by 20 lakh or 10 lakh(special category of states).<\/li>\n<li>But due to some reason the businessman needs to cancel his registration whether by himself or by the order of the proper officer. We can take cancellation of <a href=\"https:\/\/carajput.com\/gst\/gst-registration.php\">GST registration<\/a> as the penalty for not following the provisions or rules of the GST act.<\/li>\n<li>The cancellation means that the taxpayer no longer has to pay or collect the taxes; it is no longer the taxpayer&#8217;s registered GST individual.<\/li>\n<li>In the event of a closure of their business or any other situation, taxpayers who have previously registered under GST Act may request cancelation of GST registration.<\/li>\n<li>Upon cancelation of the registration, the taxpayer shall no longer have to pay tax or collect tax from common people.<\/li>\n<\/ul>\n<p><iframe loading=\"lazy\" title=\"What is GST | GST \u0915\u094d\u092f\u093e \u0939\u0948 | Types of GST Registration | GST Return | GST Registration Process\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/WRnOU8xORgw?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/p>\n<p>Read Also :\u00a0<span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/\"><em>More read: Reasons for the Movement of Goods under the GST<\/em><\/a><\/strong><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"SITUATION_WHERE_A_BUSINESSMAN_NEED_TO_CANCEL_HIS_REGISTRATION\"><\/span><span style=\"color: #000080;\"><strong><em><u>SITUATION WHERE A BUSINESSMAN NEED TO CANCEL HIS REGISTRATION<\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/CANCELLATION-OF-GST-REGISTRATION.1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11770\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/CANCELLATION-OF-GST-REGISTRATION.1.jpg\" alt=\"&quot;www.carajput.com;\" width=\"973\" height=\"373\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/CANCELLATION-OF-GST-REGISTRATION.1.jpg 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/CANCELLATION-OF-GST-REGISTRATION.1-300x115.jpg 300w\" sizes=\"(max-width: 973px) 100vw, 973px\" \/><\/a><\/p>\n<p>If a business is discontinued by the businessman it can be due to any reason due to losses in business, order of a court or it can be voluntary, etc. in that situation businessman need to cancel his registration.<\/p>\n<ol>\n<li>Cancellation can due to a change in the constitution of the business.<\/li>\n<li>a taxable person who is registered under <a href=\"https:\/\/carajput.com\/gst\/gst-compliances.php\"><strong>GST<\/strong> <\/a>but now he is no longer need to get registration under compulsory registration person[sec. 24] or his turnover falls below the limit of 20 lakh or 10 lakh(special category of states)[sec. 22].<\/li>\n<li>if the business is amalgamated with the other legal entity.<\/li>\n<li>If a businessman transfers fully business due to any reason it can be due to the death of the proprietor.<\/li>\n<\/ol>\n<p><strong>Read Also : <a href=\"https:\/\/carajput.com\/blog\/refunds-mechanism-under-service-exports-under-gst-2\/\">Refund mechanism under GST service export<\/a><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Procedure_of_GST_Cancellation\"><\/span><em><strong><span style=\"color: #000080;\">Procedure of GST Cancellation<\/span>\u00a0<\/strong><\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/FORM-16.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11774\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/FORM-16.png\" alt=\"&quot;www.carajput.com;\" width=\"974\" height=\"736\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/FORM-16.png 696w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/FORM-16-300x226.png 300w\" sizes=\"(max-width: 974px) 100vw, 974px\" \/><\/a><\/p>\n<ol>\n<li>Application for cancellation of registration is given in FORM GST REG \u2013 16 within 30 days of the occurrence of cancellation of registration event.<\/li>\n<\/ol>\n<p><span style=\"color: #000080;\"><strong><em><u>FORM GST REG \u2013 16<\/u><\/em><\/strong><\/span><\/p>\n<ol start=\"2\">\n<li>All the details of input held in stock and capital goods held in stock on the date of the cancellation are given in FORM GST REG \u2013 16.<\/li>\n<li>The proper officer either on his own or based on the application cancel the registration.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Effect_of_Tax_Paid_on_Inputs_at_the_time_of_Cancellation_of_Registration\"><\/span><span style=\"color: #000080;\"><em>Effect of Tax Paid on Inputs at the time of Cancellation of Registration<\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>When the application of cancellation of registration is filled then at that time in FORM GST REG \u2013 16 value of stock and tax liability of the stock is filled then that liability is offset from E-Cash Ledger \/ E- Credit ledger equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished goods or finished goods held in stock on the last date of cancellation of registration.<\/li>\n<li>In capital goods, the person will pay an amount equal to the input tax credit that has been taken on the said capital goods and reduced by such percentage as prescribed or tax on the transaction value of capital goods, whichever is higher.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Important_Forms_under_GST_Registration_Cancellation\"><\/span><span style=\"color: #000080;\"><em>Important Forms under GST Registration Cancellation<\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-CANCELLATION-FORM.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"346\" class=\" wp-image-11768\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-CANCELLATION-FORM-1024x346.jpg\" alt=\"&quot;www.carajput.com;\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-CANCELLATION-FORM-1024x346.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-CANCELLATION-FORM-300x101.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-CANCELLATION-FORM-768x259.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-CANCELLATION-FORM.jpg 1855w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/p>\n<ul>\n<li><span style=\"color: #ffcc00;\"><strong><em><u>GST REG-16<\/u><\/em><\/strong><\/span> \u00a0is for giving the application for cancellation of registration<\/li>\n<li><span style=\"color: #ffcc00;\"><strong><em><u>GST REG-17<\/u><\/em><\/strong> <\/span>is for giving the show cause notice for cancellation of registration<\/li>\n<li><span style=\"color: #ffcc00;\"><strong><em><u>GST REG-18<\/u><\/em><\/strong><\/span> is for giving the show cause Notice issued for cancellation for registration<\/li>\n<li><strong><em><u><span style=\"color: #ffcc00;\">GST REG-19<\/span><\/u><\/em><\/strong> giving the order to cancellation of registration<\/li>\n<li><span style=\"color: #ffcc00;\"><strong><em><u>GST REG-20<\/u><\/em><\/strong><\/span> is for giving the order to leave the proceedings for cancellation of registration<\/li>\n<li><span style=\"color: #ffcc00;\"><strong><em><u>GST REG-21<\/u><\/em><\/strong><\/span> is for giving the revocation of cancellation of Registration<\/li>\n<li><span style=\"color: #ffcc00;\"><strong><em><u>GST REG-22<\/u><\/em><\/strong><\/span> is for giving the order for revocation of cancellation of registration<\/li>\n<li><span style=\"color: #ffcc00;\"><strong><em><u>GST REG-23<\/u><\/em><\/strong><\/span> is for giving the show cause notice to rejection of application for revocation of cancellation of registration.<\/li>\n<li><span style=\"color: #ffcc00;\"><strong><em><u>GST REG-24<\/u><\/em><\/strong> <\/span>is for giving the rejection of the application for revocation of cancellation of registration.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Situation_where_a_proper_officer_cancel_the_GST_registration\"><\/span><span style=\"color: #000080;\"><em>Situation where a proper officer cancel the GST registration<\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In case the registered person has not followed the rules\/provision of the GST act then he is liable for cancellation of registration by the proper officer.<\/p>\n<ol>\n<li>In case a businessman issue invoices\/bill without actual supply of goods or services.<\/li>\n<li>If the registered person did not fill return of 6 months.<\/li>\n<li>The businessman did not commence his business within 6 months of registration.<\/li>\n<li>Registration has been obtained by fraud by the person.<\/li>\n<li>Businessman did not conduct his business from a registered place of business.<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"Procedure_of_cancellation_of_GST_registration_by_the_proper_officer\"><\/span><span style=\"color: #000080;\"><em><strong>Procedure of cancellation of GST registration by the proper officer<\/strong><\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ol>\n<li>The proper officer will cancel the registration but before that he will send a show-cause notice to the person in <a href=\"https:\/\/carajput.com\/gst\/gst-registration.php\">FORM GST REG \u2013 17.<\/a><\/li>\n<li>Within 7 days of receipt of the notice, the person must give his response in FORM GST REG \u2013 18 that why his registration is not canceled.<\/li>\n<li>If the proper officer is satisfied with the response then he will not cancel the registration of the person.<\/li>\n<li>After not canceling the registration of the person the proper officer will pass the order in FORM GST REG \u2013 20.<\/li>\n<li>But if the response of the person is not satisfactory he will the liable for cancellation and a proper officer will pass the order in FORM GST REG \u2013 19.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Revocation_of_cancellation_of_GST_Registration\"><\/span><span style=\"color: #000080;\">Revocation of cancellation of GST Registration<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_11766\" aria-describedby=\"caption-attachment-11766\" style=\"width: 971px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-Revocation-and-Re-Registration-under-GST1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11766\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-Revocation-and-Re-Registration-under-GST1.jpg\" alt=\"www.carajput.com;Revocation of Cancelation of Registration\" width=\"971\" height=\"647\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-Revocation-and-Re-Registration-under-GST1.jpg 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-Revocation-and-Re-Registration-under-GST1-300x200.jpg 300w\" sizes=\"(max-width: 971px) 100vw, 971px\" \/><\/a><figcaption id=\"caption-attachment-11766\" class=\"wp-caption-text\"><span style=\"font-size: 16px;\">The cancelation of the registration shall be revoked and the Registration shall still be valid. It is only applicable if the tax officer has withdrawn from his motion by registering a taxable person. Such a taxable person may, within thirty days after the date of the cancelation order, apply to the officer for cancelation of <\/span><a style=\"font-size: 16px;\" href=\"https:\/\/carajput.com\/gst\/gst-compliances.php\">GST<\/a><span style=\"font-size: 16px;\">.<\/span><\/figcaption><\/figure>\n<p>The request cannot be filed even so if the registration is canceled because the return has not been submitted. These returns must be furnished first and all tax, interest, and penalty duties must be paid.<\/p>\n<h3 style=\"margin: 0in; text-align: justify; background: white;\"><span class=\"ez-toc-section\" id=\"GST_Registration_Cancellation_Consequences\"><\/span><em><b><u><span style=\"color: #ff9900;\">GST Registration Cancellation Consequences<\/span><\/u><\/b><\/em><b><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_11767\" aria-describedby=\"caption-attachment-11767\" style=\"width: 968px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-Consequences.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11767\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-Consequences.png\" alt=\"www.carajput.com;Revocation of Cancelation of Registration\" width=\"968\" height=\"237\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-Consequences.png 565w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-REGISTRATION-Consequences-300x74.png 300w\" sizes=\"(max-width: 968px) 100vw, 968px\" \/><\/a><figcaption id=\"caption-attachment-11767\" class=\"wp-caption-text\">www.carajput.com; Revocation of Cancelation of Registration<\/figcaption><\/figure>\n<ul>\n<li>For businesses, whose GST Registration is compulsory, If <a href=\"https:\/\/carajput.com\/gst\/gst-registration.php\">GST registration<\/a> is canceled &amp; still business is continued, it will mean an offense under GST &amp; they heavy penalty will apply.<\/li>\n<li>Taxpayer No need for furnishing any <a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GST return<\/a>.<\/li>\n<li>A taxpayer cannot collect &amp; will not require to pay GST anymore.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Must-Know_Facts_concerning_the_New_90-Day_Revocation_Limit_for_GST_Numbers_After_Officer_Cancellation\"><\/span><a href=\"https:\/\/carajput.com\/press-releases\/changed-90-days-limit-of-gst-no-revocation-after-cancellation-by-gst.pdf\"><span style=\"color: #ff0000;\">4 Must-Know Facts concerning the New 90-Day Revocation Limit for GST Numbers After Officer Cancellation<\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>We&#8217;ve received a significant update from the GST department on the revocation of the GST number cancellation.<\/p>\n<p>The deadline for the department to revoke the deletion of the GST number has been extended to 90 days, up from the previous restriction of 30 days. But, there are a few things you should be aware of in this regard:<\/p>\n<ol>\n<li>You must send an application to the Joint Commissioner\/Additional Commissioner within 30 days of the cancellation of the GST number, and between 31 and 60 days of the cancellation of the GST number. You must submit an application to the Commissioner between 61 and 90 days. In the latter situation, the application must first be submitted to the Jurisdictional Officer.<\/li>\n<li>The application was also sent via email.<\/li>\n<li>To improve your prospects of having your cancellation revoked, you must file an application with compelling reasons and supporting proof that will satisfy the officer&#8217;s concerns.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">Before a decision is made, you will have to attend a hearing. You have the right to appeal if your application is denied at the hearing. Virtual Hearings are now available upon request.<\/p>\n<ol start=\"4\">\n<li>It is not stated that this technique is not applicable to prior cases. This means that any case filed within 90 days of today will be considered under the new rules.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">Have a similar case or question?<\/p>\n<p style=\"padding-left: 40px;\">Confused about issues related to GST?<\/p>\n<p>Contact Us to get your GST issues resolved by experts, along with getting robust GST solutions for almost all your GST related issues. We help you automate most of the taxation related responsibilities in your Business!!!<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/\">Reasons for the Movement of Goods under the GST<\/a><\/strong><\/span><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/refunds-mechanism-under-service-exports-under-gst-2\/\">Refund mechanisum under GST service export<\/a><\/strong><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"GST_issues_at_the_time_of_inspection\"><\/span><span style=\"color: #000080;\"><strong>GST issues at the time of inspection:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-19315\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-3-issue-.jpg\" alt=\"GST 3 issue\" width=\"1258\" height=\"562\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-3-issue-.jpg 1258w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-3-issue--300x134.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-3-issue--1024x457.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-3-issue--768x343.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/GST-3-issue--800x357.jpg 800w\" sizes=\"(max-width: 1258px) 100vw, 1258px\" \/><\/p>\n<p>GST officers found various issues at the inspection:<\/p>\n<ul>\n<li>The GST Registration Certificate number was not displayed at a prominent place inside the office premises.<\/li>\n<li>There was a discrepancy between the stock register entry and the actual quantity of stock.<\/li>\n<li>The Aadhar number was not updated on the GST portal.<\/li>\n<\/ul>\n<p>GST officers may asked for an details explanation for all above points,<\/p>\n<p>1. GST stock registration was out of date, resulting in a present discrepancy.<\/p>\n<p>2. Company has followed a procedure in which they update stock in the stock register as soon as the invoice is received, even if the goods are in the godown of the transporter.<\/p>\n<p>3. They also had the model of selling things to clients before they arrived at their workplace. Even before the products arrive at the customer&#8217;s workplace, the commodities are transferred to them.<\/p>\n<p>The vendor creates an invoice in this procedure, but the corporation does not update the stock because neither the invoice nor the items have been received. The corporation, on the other hand, adjusts the stock, decreasing the quantity to the amount specified in the invoice they created.<\/p>\n<p>Hearing this, the officers suspected tax evasion and began preparing a Summary Assessment under section 64 of the CGST Act, as well as a demand.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22769\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GSIN..jpg\" alt=\"\" width=\"1280\" height=\"1024\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GSIN..jpg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GSIN.-300x240.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GSIN.-1024x819.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GSIN.-768x614.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/Cancellation-of-GSIN.-800x640.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_ON_CANCELLATION_OF_REGISTRATION_UNDER_GST\"><\/span><span style=\"color: #ff9900;\"><strong><em><u>FAQ ON CANCELLATION OF REGISTRATION UNDER GST <\/u><\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Q1-_is_the_taxpayer_get_a_chance_for_giving_his_representation_before_the_cancellation_of_registration\"><\/span><strong><span style=\"color: #000080;\">Q1- is the taxpayer get a chance for giving his representation before the cancellation of registration?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans.- yes, a registered person can give within 7 days of receiving show cause notice give his response in FORM GST REG \u2013 18.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q2-_all_the_liability_of_a_registered_person_comes_to_an_end_after_the_cancellation_of_registration\"><\/span><span style=\"color: #000080;\"><strong>Q2- all the liability of a registered person comes to an end after the cancellation of registration?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans.no, all the liability up to the date of cancellation is still payable by the registered person.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q3-_what_is_the_time_limit_for_filing_an_application_for_cancellation_of_registration_in_case_of_voluntary_cancellation\"><\/span><span style=\"color: #000080;\"><strong>Q3- what is the time limit for filing an application for cancellation of registration in case of voluntary cancellation?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans.- within 30 days application is to be filled from the date on which the person liable to cancel the registration.<\/p>\n<p>RJA provides clients with adequate support and guidance from our side in dealing with various GST issues (GST registration, <a href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-audit-return-its-procedures\/\">filing of GST declarations, requesting refunds, and GST audits<\/a>). Contact us if you have a question or want to know more about GST cancelation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cancellation of GST Registration In today&#8217;s business world every businessman wants GST registration whether by way of voluntary or compulsory. There are many reasons for it because he wants to claim an input tax credit on his inputs, he wants to do business on large scale, and many more reasons. For increasing his business at &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420],"tags":[858],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/11764"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=11764"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/11764\/revisions"}],"predecessor-version":[{"id":21610,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/11764\/revisions\/21610"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=11764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=11764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=11764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}