Steps required for cancellation of GST Registration-Download User Guide/Manual with examples on detailed procedure for cancellation
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.
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.
It can never be the object of assessment proceedings to find an empirically, absolutely correct solution on every fact issue…
Penalty u/s 270A deleted as assesse filed revised computation during scrutiny correcting the mistake which was noticed only after the…
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…