GST Cncellation and Revocation
Plan
Process
Documents and Information Required
Plan
Any registered taxpayer can apply for GST registration cancellation if the GST officer approves the provided reasons. The GST officer can also cancel registration for reasons such as:
- Not filing GST returns for six continuous months.
- Not conducting business from the registered place.
- Issuing invoices without supplying goods/services.
- The taxpayer must respond in FORM REG-18 within 7 days of receiving the notice, explaining why their registration shouldn’t be cancelled. If the reply is satisfactory, the officer will close the case with FORM GST REG-20. If not, the officer will cancel the registration with FORM GST REG-19 within 30 days of the reply.
Process
- Log in to the portal.
- Select “Application for Termination of Registration.”
- Enter the required details and click “Save and Continue.”
- Provide the reasons for the termination of GST registration
Documents and Information Required
- Address proofs, email ID, and registered mobile number
- Reasons for termination of GST registration and the preferred effective date
- Details of the last return filed by the taxpayer
- GST registration details of the new entity (if any)
- Particulars on which tax is payable