cancellation of gst registration

Cancellation of GST Registration

A GST Registration can be cancelled due to;

1. Discontinuance of Business or due to closue of Business

2. Liability of the Person Ceases

3. Due to Merger or Amalgamation ownership of Business Transfers

4 Change in Legal identity  

5 Business not Commenced

In above cases GST Registration will be cancelled and the application for cancellation can be filed by the taxpayer

The application for cancellation can be filed at GST Portal under Services--Registration--Application for cancellation of Registration Tab 

You need to give a suitable Reason for Cancellation i.e

1. Discontinuance of Business or due to closue of Business

2. Liability of the Person Ceases

3. Due to Merger or Amalgamation ownership of Business Transfers

4 Change in Legal identity  

5 Business not Commenced

After Successfully filing the application for cancellation of Registration, ARN will be generated and a confirmation will also be mailed and sent on mobile number

The Concerned Tax Officer will take his decision on the basis of Facts Submitted.