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.
Payment of imprest whether a transfer within the meaning of section 269ST – case remanded for determination In a recent…
CA Misconduct – Appellate order quashed as final judgment was not passed by same members who heard arguments. In a…
Deceased homemaker can not be considered as dependant for award of compensation under MV Act. Courts to award a composite…
CIT Revision notice u/s 263 quashed as the Assessing Officer rightly taken DVO value of property sold as actual sale…
Extension of timeline for implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way Bill functionalities GSTN Advisory dated…
No protective addition required in the hand of a third party when additions have been confirmed in the hands of…