Steps required for cancellation of GST Registration-Download User Guide/Manual with examples on detailed procedure for cancellation
Who can file for cancellation of GST Registration?
The following can file for cancellation of GST registration:
1. Existing Taxpayers.
2. Migrated Taxpayer whose application for enrolment has been approved.
3. Migrated Taxpayer who has not filed any other form after filing application for enrolment.
Under which circumstances can a registered taxpayer file for cancellation of GST Registration?
A registered Taxpayer can file for cancellation of GST Registration on occurrence of any of the following events:
(a) Discontinuance or closure of business.
(b) Taxable Persons ceases to be liable to pay tax.
(c) Transfer of business on account of amalgamation, merger, de-merger, sale, lease or otherwise.
(d) Change in constitution of business leading to change in PAN
(e) Registered voluntarily but did not commence any business within specified time
(f) Taxable Person no longer liable to be registered under GST Act.