{"id":3402,"date":"2017-09-12T17:23:21","date_gmt":"2017-09-12T11:53:21","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3402"},"modified":"2021-12-23T18:42:13","modified_gmt":"2021-12-23T13:12:13","slug":"corporate-and-professional-update-september-12-2017","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/","title":{"rendered":"cancellation of gst registration- procedure"},"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-69d8cd777d994\" 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-69d8cd777d994\"  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\/corporate-and-professional-update-september-12-2017\/#GST_Registration_Cancellation-Requirements_Procedure\" title=\"GST Registration Cancellation-Requirements &amp; Procedure\">GST Registration Cancellation-Requirements &amp; Procedure<\/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\/corporate-and-professional-update-september-12-2017\/#BRIEF_INTRODUCTION\" title=\"BRIEF INTRODUCTION\">BRIEF INTRODUCTION<\/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\/corporate-and-professional-update-september-12-2017\/#CANCELLATION_BY_TAXABLE_PERSON\" title=\"CANCELLATION BY TAXABLE PERSON\">CANCELLATION BY TAXABLE PERSON<\/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\/corporate-and-professional-update-september-12-2017\/#CANCELLATION_BY_GST_AUTHORITY\" title=\"CANCELLATION BY GST AUTHORITY\">CANCELLATION BY GST AUTHORITY<\/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\/corporate-and-professional-update-september-12-2017\/#With_effect_from_1st_January_2021_three_new_events_have_been_included_%E2%80%93\" title=\"With effect from 1st January 2021, three new events have been included \u2013 \">With effect from 1st January 2021, three new events have been included \u2013 <\/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\/corporate-and-professional-update-september-12-2017\/#INELIGIBLE_TAXPAYERS\" title=\"INELIGIBLE TAXPAYERS\">INELIGIBLE TAXPAYERS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#APPLICATION_FOR_CANCELLATION\" title=\"APPLICATION FOR CANCELLATION\">APPLICATION FOR CANCELLATION<\/a><\/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\/corporate-and-professional-update-september-12-2017\/#FORMS_FOR_CANCELLATION_OF_REGISTRATION\" title=\"FORMS FOR CANCELLATION OF REGISTRATION\">FORMS FOR CANCELLATION OF 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\/corporate-and-professional-update-september-12-2017\/#INFORMATION_REQUIRED_FOR_CANCELLATION_OF_REGISTRATION\" title=\"INFORMATION REQUIRED FOR CANCELLATION OF REGISTRATION\">INFORMATION REQUIRED FOR CANCELLATION OF REGISTRATION<\/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\/corporate-and-professional-update-september-12-2017\/#PAYMENT_AT_THE_TIME_OF_CANCELLATION\" title=\"PAYMENT AT THE TIME OF CANCELLATION\">PAYMENT AT THE TIME OF CANCELLATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#NON-ACCEPTANCE_OF_APPLICATION\" title=\"NON-ACCEPTANCE OF APPLICATION\">NON-ACCEPTANCE OF APPLICATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#FINAL_RETURN_IN_THE_FORM_GSTR-10\" title=\"FINAL RETURN IN THE FORM GSTR-10\">FINAL RETURN IN THE FORM GSTR-10<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#PROCEDURE\" title=\"PROCEDURE\">PROCEDURE<\/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\/corporate-and-professional-update-september-12-2017\/#ACTIVATION_OF_CANCELLED_REGISTRATION\" title=\"ACTIVATION OF CANCELLED REGISTRATION\">ACTIVATION OF CANCELLED 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\/corporate-and-professional-update-september-12-2017\/#PROCEDURE_REVOCATION_OF_GST_CANCELLATION\" title=\"PROCEDURE REVOCATION OF GST CANCELLATION\">PROCEDURE REVOCATION OF GST CANCELLATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#SUO_MOTO_REGISTRATION_ITS_CANCELLATION\" title=\"SUO MOTO REGISTRATION &amp; ITS CANCELLATION\">SUO MOTO REGISTRATION &amp; ITS CANCELLATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#CONDITIONS\" title=\"CONDITIONS\">CONDITIONS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#WAYS_OF_GENERATING_TEMPORARY_ID\" title=\"WAYS OF GENERATING TEMPORARY ID\">WAYS OF GENERATING TEMPORARY ID<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#GSTIN_-TEMPORARY_ID\" title=\"GSTIN -TEMPORARY ID\">GSTIN -TEMPORARY ID<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#TEMPORARY_ID_PASSWORD\" title=\"TEMPORARY ID &amp; PASSWORD\">TEMPORARY ID &amp; PASSWORD<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#TEMPORARY_REGISTRATION_WITH_UPDATED_PROFILE\" title=\"TEMPORARY REGISTRATION WITH UPDATED PROFILE\">TEMPORARY REGISTRATION WITH UPDATED PROFILE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#COMPULSORY_REGISTRATION\" title=\"COMPULSORY REGISTRATION\">COMPULSORY REGISTRATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#UPDATION_OF_MOBILE_NUMBER\" title=\"UPDATION OF MOBILE NUMBER\">UPDATION OF MOBILE NUMBER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#AMOUNT_DEPOSITED_WITH_THE_OFFICER\" title=\"AMOUNT DEPOSITED WITH THE OFFICER\">AMOUNT DEPOSITED WITH THE OFFICER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#PAYMENT_OF_TAX\" title=\"PAYMENT OF TAX\">PAYMENT OF TAX<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#CANCELLATION_OF_SUO_MOTO_REGISTRATION\" title=\"CANCELLATION OF SUO MOTO REGISTRATION\">CANCELLATION OF SUO MOTO REGISTRATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#LIABILITY_AFTER_CANCELLATION_OF_SUO_MOTO_REGISTRATION\" title=\"LIABILITY AFTER CANCELLATION OF SUO MOTO REGISTRATION\">LIABILITY AFTER CANCELLATION OF SUO MOTO REGISTRATION<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#CLARIFICATION_ON_ORDER_OF_CANCELLATION\" title=\"CLARIFICATION ON ORDER OF CANCELLATION\">CLARIFICATION ON ORDER OF CANCELLATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#What_is_core_Business_Activity_GST\" title=\"What is core Business Activity GST\">What is core Business Activity GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-september-12-2017\/#All_about_GST_Offenses_Penalties_and_Appeals\" title=\"All about GST Offenses, Penalties, and Appeals\">All about GST Offenses, Penalties, and Appeals<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/09\/CANCELLATION-OF-GST-REGISTRATION..jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12787\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/09\/CANCELLATION-OF-GST-REGISTRATION..jpg\" alt=\"\" width=\"829\" height=\"412\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/09\/CANCELLATION-OF-GST-REGISTRATION..jpg 318w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/09\/CANCELLATION-OF-GST-REGISTRATION.-300x149.jpg 300w\" sizes=\"(max-width: 829px) 100vw, 829px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"GST_Registration_Cancellation-Requirements_Procedure\"><\/span><span style=\"color: #ff0000;\"><strong>GST Registration Cancellation-Requirements &amp; Procedure<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"BRIEF_INTRODUCTION\"><\/span><span style=\"color: #000080;\"><strong>BRIEF INTRODUCTION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Cancellation of <a href=\"https:\/\/carajput.com\/blog\/tag\/gst-registration-procedure\/\">GST registration<\/a> is quite a simple task, and the same can be done on the GST Portal, by just following a step-by-step process. Under the GST act, it is provided that the registration of any taxpayer, can be canceled by the taxpayer itself or by the authority.<\/p>\n<p>The following 3 identities are allowed to cancel the registration of a taxpayer, by logging into the GST portal. These are \u2013<\/p>\n<ol>\n<li>The person in whose name the registration was granted.<\/li>\n<li>Any officer authorized by the GST authority.<\/li>\n<li>The legal heir of the person, in whose name registration was granted.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"CANCELLATION_BY_TAXABLE_PERSON\"><\/span><span style=\"color: #000080;\"><strong>CANCELLATION BY TAXABLE PERSON<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As per section 29 of the CGST Act, the taxable person can apply for cancellation GST registration, where any of the following events happens \u2013<\/p>\n<ol>\n<li>The business for which the registration was taken, gets closed or is discontinued.<\/li>\n<li>The person to whom registration was granted, is not liable to pay any tax under GST.<\/li>\n<li>Business is transferred due to <a href=\"https:\/\/carajput.com\/learn\/mergers-and-acquisition-advisory.html\">merger, amalgamation<\/a>, de-merger, sale, or leasing of the business.<\/li>\n<li>There has been a change in the constitution of business, due to which a new PAN card is required to be issued.<\/li>\n<li>The person taking voluntary registration is unable to commence their business within the prescribed time.<\/li>\n<li>Person to whom the registration was granted, is not required to take registration under GST.<\/li>\n<li>Death of the taxpayer, in case of a sole proprietorship.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"CANCELLATION_BY_GST_AUTHORITY\"><\/span><span style=\"color: #000080;\"><strong>CANCELLATION BY <a style=\"color: #000080;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/application-of-gst-on-contribution-by-rwa-members\/\">GST<\/a> AUTHORITY<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol start=\"3\">\n<li>Where the registered taxable person is not conducting any business from the place, as declared as place of business in the registration application<\/li>\n<li>The taxable person is issuing invoices or bills without undertaking any supply of goods or services, which is termed as a violation of the GST Act and GST rules.<\/li>\n<li>The taxpayer violates any of the provisions of the anti-profiteering like, they are not passing the credit of ITC to their customers.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"With_effect_from_1st_January_2021_three_new_events_have_been_included_%E2%80%93\"><\/span><span style=\"color: #000080;\"><strong>With effect from 1st January 2021, three new events have been included \u2013 <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The taxpayer is utilizing the ITC lying in their electronic credit ledger to set off more than 99% of their GST outward tax liability. This is applicable in the case of specified taxpayers, having a total taxable value of supplies exceeding Rs.50 lakh in the month.<\/li>\n<li>The taxable person is not able to file their GSTR-1, because the same has been blocked due to non-filing of GSTR-3Bfor more than two consecutive months. The said period of one quarter for taxpayers opting for QRMP scheme.<\/li>\n<li>Taxpayer is availing any amount of input tax credit, that is in violation of the provisions of section 16 of the GST Act.<\/li>\n<\/ul>\n<p>However, in case of cancellation by the GST authority, the officer is required to issue a notice to the required taxpayer, asking for a show cause within seven working days from the date of receipt of the notice, thereby providing the reason for violating the provisions of GST act.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"INELIGIBLE_TAXPAYERS\"><\/span><span style=\"color: #000080;\"><strong>INELIGIBLE TAXPAYERS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The following taxpayers are ineligible to apply for cancellation of registration under GST &#8211;<\/p>\n<ul>\n<li>Any person who would be registering as a Tax deductor or Tax collector.<\/li>\n<li>Any taxpayers to whom, the UIN has been allotted.<\/li>\n<li>Any person applying for registration voluntarily and 1 year has not elapsed since the date of grant of registration.<\/li>\n<\/ul>\n<p>It is to be noted that the GST authorities cancelled over 1.63 lakh registrations, in the month of October and November, and it involves registration cancellation of those taxpayers, who did not file their GSTR-3B returns for a period exceeding six months.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"APPLICATION_FOR_CANCELLATION\"><\/span><span style=\"color: #000080;\"><strong>APPLICATION FOR CANCELLATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The taxpayer, requiring the cancellation of their GST registration, shall file an application in the Form GST REG-16 available on the GST portal, and the same be filed within 30 days from the happening of the cause of such cancellation. In case, the exact date of event is uncertain or difficult to be estimated, the said deadline be interpreted in a general and liberal manner.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"FORMS_FOR_CANCELLATION_OF_REGISTRATION\"><\/span><span style=\"color: #000080;\"><strong>FORMS FOR CANCELLATION OF REGISTRATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><span style=\"color: #ff9900;\"><strong>GST REG 16<\/strong><\/span><\/li>\n<\/ol>\n<p>The taxpayer shall file the application in this form, provided he himself is applying for the cancellation of registration and also, there should not be any consideration for the application other than the taxpayers\u2019 application.<\/p>\n<ol start=\"2\">\n<li><span style=\"color: #ff9900;\"><strong>GST REG 17<\/strong><\/span><\/li>\n<\/ol>\n<p>Under this form, the authorized GST officer serves the notice for show cause\/cancellation of the registration of a registered taxpayer. The officer can initiate the cancellation of registration, after issuing the GST REG 17 and considering the reason for violation, if made in time.<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li><span style=\"color: #ff9900;\"><strong>GST REG 18<\/strong><\/span><\/li>\n<\/ol>\n<p>Where any notice for cancellation of GST registration is served to a taxpayer, such a person can reply to the notice, by filing the Form GST REG 18, within the prescribed time period, which is of 7 days from the issuance of notice.<\/p>\n<ol start=\"4\">\n<li><span style=\"color: #ff9900;\"><strong>GST REG 19<\/strong><\/span><\/li>\n<\/ol>\n<p>Under the Form GST REG 19, the GST officer issues a formal order for the cancellation of GST registration. Such an order be served within 30 days from the date of filing of application or receipt of response in GST REG 18 form.<\/p>\n<ol start=\"5\">\n<li><span style=\"color: #ff9900;\"><strong>GST REG 20<\/strong><\/span><\/li>\n<\/ol>\n<p>Under this form, the GST officer makes an order for revoking of the proceeding for cancellation of GST registration, where the show cause notice was served and the officer is satisfied with the reason provided.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"INFORMATION_REQUIRED_FOR_CANCELLATION_OF_REGISTRATION\"><\/span><span style=\"color: #000080;\"><strong>INFORMATION REQUIRED FOR CANCELLATION OF REGISTRATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The applicant shall provide the following information, while filing application for cancellation of registration in Form GST REG-16 &#8211;<\/p>\n<ol>\n<li>Details of the applicant, including their mobile number and e-mail address.<\/li>\n<li>The reason for which the application for cancellation is made.<\/li>\n<li>The effective date from which the applicant wants the registration to be cancelled.<\/li>\n<li>Complete particulars of the value and tax liability in respect of stock of inputs, the inputs in semi-finished goods, inputs in finished goods, the stock of capital goods\/plant and machinery.<\/li>\n<li>In case of merger, amalgamation or transfer of the business, the details related to the newly registered entity.<\/li>\n<li>Cop of the latest return filed by the taxpayer along with the ARN as provided in the return.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"PAYMENT_AT_THE_TIME_OF_CANCELLATION\"><\/span><span style=\"color: #000080;\"><strong>PAYMENT AT THE TIME OF CANCELLATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where any taxpayer applies for cancellation of registration,<\/p>\n<ul>\n<li>they are required to make the payment of the\u00a0amount, of the input tax\u00a0remaining in the electronic credit ledge, in respect of stock of inputs, semi-finished goods, finished goods, and capital goods or the output tax liability in respect of such goods, whichever is higher.<\/li>\n<li>This payment be made using the amount held in the electronic credit or cash ledger, and the final return be filed in Form GSTR-10.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"NON-ACCEPTANCE_OF_APPLICATION\"><\/span><span style=\"color: #000080;\"><strong>NON-ACCEPTANCE OF APPLICATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The GST authority may not accept the application for cancellation of registration, due to the following reasons \u2013<\/p>\n<ul>\n<li>Where the applicant has filed\/submitted an incomplete application.<\/li>\n<\/ul>\n<ul>\n<li>Where the cancellation was made in the event of a transfer, merger, or amalgamation of business, and the newly established entity was not registered with the tax authority, at the time of filing the application.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"FINAL_RETURN_IN_THE_FORM_GSTR-10\"><\/span><span style=\"color: #000080;\"><strong>FINAL RETURN IN THE FORM GSTR-10<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The taxable person, who makes the final payment of GST and whose registration has been canceled, is required to file a final return in the Form GSTR-10 and the same be filed,<\/p>\n<ul>\n<li>within 3 months from the date of cancellation or<\/li>\n<li>the date of passing of order for cancellation,<\/li>\n<\/ul>\n<p>whichever is later.<\/p>\n<p>Such a return is required, so that the taxpayer is relived from all the liabilities which he was required to comply with under Section 29 of the CGST Act.<\/p>\n<p>It is be noted that the taxpayers registered as Input Service Providers and non-resident taxpayers, who pay their taxes under section 10, section 51 or section 52, are not required to comply with the above requirement.<\/p>\n<p><span style=\"color: #000080;\"><strong>FAILURE TO FILE FINAL RETURN<\/strong><\/span><\/p>\n<ul>\n<li>In case, the taxpayer, liable to file final return, fails to file the same in Form GSTR-10, a notice will be issued in GSTR-3A, asking them to file their final return, within 15 days from the receipt of such notice.<\/li>\n<li>Where the taxpayer does not comply with the notice, strict actions be taken to assess their liability.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PROCEDURE\"><\/span><span style=\"color: #000080;\"><strong>PROCEDURE<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><span style=\"color: #ff9900;\"><strong>SHOW CAUSE NOTICE: <\/strong><\/span>Where the proper officer has a valid reason for the cancellation of the registration of a person, the said person shall be served with a show cause notice in form GST REG-17.<\/li>\n<li><span style=\"color: #ff9900;\"><strong>THE REASON FOR VIOLATION:<\/strong><\/span> The said person, shall provide the reason for violation of the provisions, in the form REG\u201318 and the same be filed within 7 days from date of service of notice.<\/li>\n<li><span style=\"color: #ff9900;\"><strong>REGISTRATION CANCELLATION ORDER: <\/strong><\/span>In case the proper officer is convinced and satisfied with the reply, he shall pass an order for terminating the proceedings for registration cancellation, and the said order be made in form GST REG\u201320.<\/li>\n<li><span style=\"color: #ff9900;\"><strong>GST OFFICER SHALL MAKE AN ORDER:<\/strong><\/span> However, in case the reply is not satisfactory, or the taxpayer don\u2019t provide a reply within the specified time period, the proper officer shall make an order in form GST REG-19, for the cancellation of the registration of the said person.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"ACTIVATION_OF_CANCELLED_REGISTRATION\"><\/span><span style=\"color: #000080;\"><strong>ACTIVATION OF CANCELLED REGISTRATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/09\/Revocation-of-GST-registration..jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12792\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/09\/Revocation-of-GST-registration..jpg\" alt=\"\" width=\"827\" height=\"433\" \/><\/a><\/p>\n<ul>\n<li>In case the taxpayer is requiring the activation of the cancelled registration, he shall file an application for\u00a0Revoking a Cancelled GST Registration, provided the registration was cancelled by the officer voluntarily.<\/li>\n<li>Such an application be filed within 30 days from the date of cancellation by the GST authority. However, where the cancellation was ordered due to failure in\u00a0filing GST returns, the taxpayer can apply for revocation only after filing the required GST returns and pay the amount of tax as applicable, along with the amount of interest, penalty and late fees, levied for delay in filing.<\/li>\n<li>The GST Officer, after receiving the application, shall verify the reasons for revocation, and where the officer is satisfied with the reasons provided, the officer shall pass an order for revocation of the cancellation of registration.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PROCEDURE_REVOCATION_OF_GST_CANCELLATION\"><\/span><span style=\"color: #000080;\"><strong>PROCEDURE REVOCATION OF GST CANCELLATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/09\/Procedure-of-Revocation-GST..jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12788\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2017\/09\/Procedure-of-Revocation-GST..jpg\" alt=\"\" width=\"833\" height=\"516\" \/><\/a><\/p>\n<ol>\n<li>The taxpayer, whose registration has been cancelled, shall file an application for revocation of cancellation in the form GST REG-21, provided the said cancellation was made\u00a0Suo motoby the proper officer.<\/li>\n<li>The said application be filed by the taxpayer, within 30 days from the date of service of cancellation order.<\/li>\n<li>Where the proper officer is satisfied with the reasons provided, he shall make an order to revoke the cancellation and the order be made in Form GST REG-22, within 30 days from the date of receipt of the application.<\/li>\n<li>However, where the application is rejected by the proper officer, the same be ordered in form GST REG-05 and be communicated to the applicant.<\/li>\n<li>Before rejecting the application, the proper officer is required to issue a show cause notice in form GST REG\u201323, to the applicant providing further reason for non-rejection of application.<\/li>\n<li>The said reason be furnished by the applicant in form GST REG-24 within 7 working days from the date receipt of show cause notice.<\/li>\n<li>The proper officer is required to take a final decision, within 30 days from the date of receipt of clarification, and the order be passed in form GST REG-24.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"SUO_MOTO_REGISTRATION_ITS_CANCELLATION\"><\/span><span style=\"color: #000080;\"><strong>SUO MOTO REGISTRATION &amp; ITS CANCELLATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As per section 25(8) of the CGST Act, 2017, where any person liable to get registered under the GST Act, fails to do so, due to any valid reason, and the said person comes into the notice of any officer, during\u00a0a survey, inquiry, inspection, shall be granted a Temporary ID, generated by the officer who noticed such non-compliance.<\/p>\n<p>During such proceedings, the Tax Officials is required to collect the amount of tax from the unregistered persons and shall initiate a Suo Moto\u00a0GST Registration\u00a0for such person. Such an order\u00a0should be made in Form GST<strong> REG-12.<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"CONDITIONS\"><\/span><span style=\"color: #000080;\">CONDITIONS<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>The temporary registration ID generated in the name of the unregistered person, shall be effective from the<strong>\u00a0date of passing of order<\/strong>\u00a0by the officer.<\/li>\n<li>Such a person would be required to file an application for registration, within 90 days from the grant of temporary registration.<\/li>\n<li>However, the unregistered person can also file an appeal\u00a0<strong>against\u00a0<\/strong>the order for grant of\u00a0temporary registration. The Appellate Authority shall uphold the ruling\u00a0where sufficient evidence is provided, provided such an appeal is made within 30 days from the\u00a0<strong>date of ruling<\/strong>.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"WAYS_OF_GENERATING_TEMPORARY_ID\"><\/span><span style=\"color: #000080;\">WAYS OF GENERATING TEMPORARY ID<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The officer can use his interface of the GST Portal, and provide the relevant details of the unregistered person. By completing the form, a Temporary ID will be generated and issued in the name of the registered person.<\/li>\n<li>In case the Enforcement activities are carried out outside the designated office, the Suo Moto Registration can be initiated using the registered mobile.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GSTIN_-TEMPORARY_ID\"><\/span><span style=\"color: #000080;\">GSTIN -TEMPORARY ID<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Temporary ID is basically a 15 characters number generated in a form similar to GSTIN. The number constitutes of the following cades &#8211;<\/p>\n<ul>\n<li>The first 2 digits indicate the State Code where the person is operating.<\/li>\n<li>The next 2 digits indicate Year in which such temporary ID is granted.<\/li>\n<li>The next 8 digits would be a unique serial number. For each of new financial year, the serial number starts with number 1.<\/li>\n<li>The last 3 digits include the TMP.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"TEMPORARY_ID_PASSWORD\"><\/span><span style=\"color: #000080;\"><strong>TEMPORARY ID &amp; PASSWORD<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Where an order is made for temporary ID, an SMS and e-mail is sent by the authorities, to the unregistered person, consisting of Temporary ID and password.<\/li>\n<li>The person shall use the ID and password, to login into the GST Portal \u2013 www.gst.gov.in. after successful login, the person can undertake various activities like &#8211; payments, notices, orders, registration in respect of GST.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"TEMPORARY_REGISTRATION_WITH_UPDATED_PROFILE\"><\/span><span style=\"color: #000080;\"><strong>TEMPORARY REGISTRATION WITH UPDATED PROFILE<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It is to be noted, that the person to whom temporary registration is granted, shall\u00a0apply for GST Registration Process\u00a0and get new registration in their own name. only after successful registration, all the facilities will be available.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"COMPULSORY_REGISTRATION\"><\/span><span style=\"color: #000080;\"><strong>COMPULSORY REGISTRATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It is provided that a temporary ID is only a temporary registration. Thus, the person is required to apply for new registration under GST, <strong>within 90 days<\/strong>\u00a0from the grant of the temporary ID. The application for registration be made in the form and manner provided in\u00a0<strong>rule 8 in case of normal taxpayers or rule 12 in case of TDS and TCS deductors.<\/strong><\/p>\n<p>In the Part<strong> B\u00a0<\/strong>of the\u00a0New Registration Application, the applicant shall file the Temporary ID in the section of Existing Registrations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"UPDATION_OF_MOBILE_NUMBER\"><\/span><span style=\"color: #000080;\"><strong>UPDATION OF MOBILE NUMBER<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It is to be noted that the person to whom temporary registration is granted, shall not update their mobile number on which the temporary ID is granted.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"AMOUNT_DEPOSITED_WITH_THE_OFFICER\"><\/span><span style=\"color: #000080;\"><strong>AMOUNT DEPOSITED WITH THE OFFICER<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As discussed above, an amount is required to be deposited by the unregistered person, with the tax officer. Such amount deposited at the time of Suo Moto registration, is credited in a liability register. After getting new registration, such amount can be utilized for setting off the liabilities arising after registration.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PAYMENT_OF_TAX\"><\/span><span style=\"color: #000080;\"><strong>PAYMENT OF TAX<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>By the Tax Officials \u2013 the officer shall collect the tax from the unregistered person and deposit the same with the authority. They would be required to log\u00a0into their Interface on the GST Portal and apply for Suo moto registration. After depositing the money, a\u00a0<strong>Challan<\/strong>be also generated and the money be deposited in the requisite bank account.<\/li>\n<li>By the Unregistered Person \u2013 the person can make the payment of taxes, after receiving the Temporary ID and password. For this, they would be required to login into the GST portal using the credentials provided and generate a challan for the payment of tax.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"CANCELLATION_OF_SUO_MOTO_REGISTRATION\"><\/span><span style=\"color: #000080;\"><strong>CANCELLATION OF SUO MOTO REGISTRATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Tax Officials can initiate the process for cancellation of Suo Moto registration where any of the following events take place \u2013<\/p>\n<ol>\n<li>The Taxpayer to whom such temporary registration was granted, did not apply for New GST registration within 90 days from the date of grant of Suo moto registration.<\/li>\n<li>The person registered their business, by means of fraud, suppression of facts or intentional misstatement.<\/li>\n<li>Taxpayer has <strong>not filed their required returns <\/strong>for a continuous period of\u00a0<strong>six months<\/strong>. In the taxpayer is a C<strong>omposition taxpayer<\/strong>, the said period is of <strong>three continuous tax periods<\/strong>.<\/li>\n<li>The taxpayer supplied goods or services\u00a0<strong>without issuing an invoice for the same<\/strong>.<\/li>\n<\/ol>\n<ol>\n<li>The taxable person is issuing invoices or bills without undertaking any supply of goods or services, which is termed as a violation of the GST Act and GST rules, with an intention to evade tax.<\/li>\n<\/ol>\n<ol start=\"6\">\n<li>The taxpayer has collected tax but\u00a0<strong>the same was not\u00a0<\/strong><b>deposited <\/b>with the Government, within 90 days from the grant of Suo moto registration.<\/li>\n<li><strong>The person has not paid <\/strong>any amount of tax, interest or penalty.<\/li>\n<li><strong>Any sought of misconduct <\/strong>has been observed during any proceeding under the GST Act.<\/li>\n<li>The unregistered person is not liable to deduct TDS or liable to get registered under GST.<\/li>\n<\/ol>\n<ol>\n<li>The business is transferred due to merger, amalgamation, de-merger, sale, or leasing of the business.<\/li>\n<li>The person to whom the registration was granted, is not required to take registration under GST.<\/li>\n<li>Death of the taxpayer, in case of sole proprietorship.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"LIABILITY_AFTER_CANCELLATION_OF_SUO_MOTO_REGISTRATION\"><\/span><span style=\"color: #000080;\"><strong>LIABILITY AFTER CANCELLATION OF SUO MOTO REGISTRATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It is to be noted, that were any liability exist on the part of the taxable person, before cancellation of Suo\u00a0Moto registration, the same shall be required to be paid by the taxpayer.<\/p>\n<h4><\/h4>\n<p>&nbsp;<\/p>\n<ol>\n<li>The Taxpayer will be informed about the cancellation of registration, through SMS and Email.<\/li>\n<li>The order passed for cancellation, shall be available on the dashboard of the taxpayer on the GST Portal.<\/li>\n<li>Status of the GSTIN of the said person will be reflected as <strong>\u201cInactive\u201d<\/strong> on the GST portal.<\/li>\n<li>Any return or Invoice will cease to be uploaded on the GST Portal, and the taxpayer will not be able to carry out any facility related to GST.<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"CLARIFICATION_ON_ORDER_OF_CANCELLATION\"><\/span><span style=\"color: #000080;\"><strong>CLARIFICATION ON ORDER OF CANCELLATION<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>As discussed above, where an order for cancellation of Suo moto registration is made, a show-cause notice is sent to the requisite person, and the said person is required to provide their reason within 7 days of service of notice.<\/li>\n<li>In case the officer is satisfied with the response, he shall make an order for termination of the proceeding of cancellation and the taxpayer will be informed by the same, by means of SMS &amp; Email.<\/li>\n<li>The order will be uploaded on the GST portal and the same can be viewed and downloaded by the taxpayer, by logging into their dashboard. Their GSTIN status will become <strong>Active<\/strong>.<\/li>\n<\/ul>\n<p>Popular Blog:<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"What_is_core_Business_Activity_GST\"><\/span><strong><em><a href=\"https:\/\/carajput.com\/blog\/what-is-core-business-activity-in-gst\/\">What is core Business Activity GST<\/a><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"All_about_GST_Offenses_Penalties_and_Appeals\"><\/span><strong><em><a href=\"https:\/\/carajput.com\/blog\/all-about-gst-offenses-penalties-appeals\/\">All about GST Offenses, Penalties, and Appeals<\/a><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>GST Registration Cancellation-Requirements &amp; Procedure BRIEF INTRODUCTION Cancellation of GST registration is quite a simple task, and the same can be done on the GST Portal, by just following a step-by-step process. Under the GST act, it is provided that the registration of any taxpayer, can be canceled by the taxpayer itself or by the &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[643],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3402"}],"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=3402"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3402\/revisions"}],"predecessor-version":[{"id":7336,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3402\/revisions\/7336"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=3402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=3402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=3402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}