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Cancellation of GST registration means that the taxpayer will no longer be a registered person under GST and will not have to pay/collect any GST, claim an input tax credit or file returns. GST registration cancelled is covered under Section 29 of the CGST Act and Rules 20 to 22 of the CGST Rules. This article covers the below topics:
Under GST, a taxpayer and a proper officer can initiate the cancellation of GST registration. If a proper officer has reasons to initiate the cancellation of a registration, he can start the cancellation proceedings by issuing a show-cause notice in Form GST REG-17. The proper officer can initiate the cancellation proceedings if any of these circumstances arise:
However, before the cancellation of GST registration, a taxpayer should be given a reasonable opportunity of being heard. He should issue a notice in Form GST REG-17 covering the points below:
If the proper officer finds the reply to be satisfactory, he may drop the proceedings and pass an order in Form GST REG-20. If he is not satisfied, he may issue an order for cancellation of GST registration in Form GST REG-19. This order will be sent within 30 days from the date of reply to the show-cause notice.
The proper officer will check the reply given by the taxpayer in Form GST REG-18. After checking the reply, if he is satisfied, he may cancel the proceedings by issuing an order in Form GST REG-20. This form contains the below information:
Rule 22 (4) provision- As per this Rule, if the taxpayer does not reply to the notice but furnishes all the pending returns and makes full payment of taxes along with the applicable interest and late fee, the proper officer may drop the proceedings and pass an order in Form GST REG-20.
Once the taxpayer collects such an order, the cancellation proceedings will be mentioned as laid off.
The taxpayer files form GST REG-18 as a response to a show-cause notice received in Form GST REG-17. This form must be filed within seven working days from the date of receipt of show cause notice.
Step 1: Log in to the GST portal and navigate to ‘Services’ > ‘Registration’ > ‘Application for filing clarifications’.
Step 2: Enter the application reference number mentioned in the shown cause notice received in Form GST REG-17.
Step 3: Click search to find the appropriate form. Provide the reply and attach the supporting documents. The maximum file size allowed for upload is 1MB.
This reply will be sent to the proper officer for verification. If satisfied, he may drop the proceedings for cancellation of GST registration. If not satisfied, he may cancel the GST registration by issuing an order in Form GST REG-19.
The proper officer can issue GST REG-19 to cancel GST registration if he thinks that the registered taxpayer is no longer eligible to be registered under GST. It will be issued in the following circumstances-
This cancellation Order covers the below mentioned important details:
Date of cancellation of GST registration if cancelled by the tax officer- The effective date of cancellation shall be the date as mentioned in the cancellation order in Form GST REG-19.
Once the tax official cancels the GST registration, below things will happen:
Yes, a taxpayer is informed by way of issue of show cause notice in Form GST REG-17. The taxpayers’ registration cannot be cancelled before giving a sufficient opportunity of being heard.
Once the tax officer is satisfied with the taxpayers’ response, he can drop the proceedings. Below changes will happen:
1. The primary authorised signatory will be informed about the same by way of email and SMS.
2. The order for dropping a show-cause notice will be sent to the taxpayer by email and SMS.
3. Order will also be made available on the taxpayers’ dashboard to view, print and download.
4. The status of GSTIN will change from ‘proceeding for cancellation initiated’ to ‘active’.
No, any liabilities related to the date before the cancellation of GST registration needs to be paid by the taxpayer.
Yes, a taxpayer can log in to the GST portal. But, he cannot make any amendments to the registration after the date of cancellation. Only email ID and mobile number can be changed till all dues are cleared.
A taxpayer can perform activities like filing an appeal, making payment, filing for a refund, reply to any order, notices, etc., file return or upload invoices for the period before the cancellation of registration.
The taxpayer will again be treated as an active taxpayer, and all the accesses given to active taxpayers will be immediately enabled on the GST portal.