GST Cancellation

GST Registration Cancellation

  • GST registration can be canceled by the registered person or by the GST officer, or by the registered person’s legal heirs in case of death of the person under GST. GST registration cancellation means that the person will not be registered under GST anymore, and he will not have to pay or collect GST.
  • GST registration can be canceled by a GST officer or voluntarily by the person registered under GST. The taxpayer will not pay GST anymore if he cancels the GST registration.
  • If an individual is still carrying out business afteReason for cancellation

Who can cancel GST Registration?

It can be cancelled by either of the following –

  • The taxpayer himself
  • GST officer
  • A legal heir of the taxpayer.

Who All Cannot File the Cancellation of GST Registration?

  • Taxpayers registered as Tax deductors / Tax collectors
  • Taxpayers who have been allotted UIN

Revocation Of Cancellation Of Registration

What is revocation of cancellation?

Revocation means the official cancellation of a decision or promise. Revocation of cancellation of registration means that the decision to cancel the registration has been reversed and the registration is still valid.

When is revocation of cancellation applicable?

This is applicable only when the tax officer has cancelled the registration of a taxable person on his own motion. Such taxable person can apply to the officer for revocation of cancellation within thirty days from the date of the cancellation order.

Note: Application for revocation cannot be filed if the registration has been cancelled because of the failure to file returns. Such returns must be furnished first along with payment of all dues amounts of tax, interest & penalty.

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