Cancellation of GST registration in India | GST cancellation process in India

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What is GST?

• Good and Services Tax is an indirect tax, which
  are imposed on the supply of goods and services.
• Any supplier who are exceeding 20 lakhs turnover,
  need to be register under GST.

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Why does GST Registration Cancellation required?

• GST cancellation is mostly required by
  businessman in situations when they shut down
  their business in other cases when a persons
  income is less than 20 lakhs or if he was
  registered under GST accidentally or wrongfully
  he can opt for cancellation of GST

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• In India, only people who meet certain criteria
  can apply for the GST cancellation process in
  India. They are
• Registered taxpayers
• Registered officers
• Legal heir, in case of death of the taxpayer

Can Anybody Apply for the GST Cancellation
Process in India?
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What are the reasons on which the tax officer
shall cancel the GST registration?

• The tax requires a genuine reason for the
  purposes of cancellation of GST few of them are
  as follows -
•  
• The individual does not carry on any business
  from the business place so declared.
• Supply of goods without any bills or invoices.
• Anti-profiteering provisions are violated by him.
•  

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Documents Required for GST Cancellation Online

• Pan of the GST registration applicant
• Proof of business registration or incorporation
  certificate
• Identity address proof of promoters with
  photographs
• Address proof for the place of business
• A bank account statement showing name,
• address a few transactions

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What is the procedure for cancellation of GST
registration in India by the Tax officer?i) The
first step is that the tax officer shall send a
show cause notice to the person under FORM GST
REG-17.ii) The individual upon receipt of notice
is provided a period of 7 days to reply under
FORM GST REG-18 stating the reasons as to why his
registration should not not be cancelled.
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• iii) If his reply is convincing and satisfactory
  the tax officer shall drop the proceedings
  against him, would not cancel his registration
  and pass an order under FORM GST REG-20. iv) If
  however the reply is not satisfactory and the
  registration is liable to cancelled he shall
  cancel the same by passing an order under FORM
  GST REG- 19. Such an order would be sent within
  30 days from the date on which the reply to the
  tax officers notice has been received.

iii) If his reply is convincing and satisfactory
the tax officer shall drop the proceedings
against him, would not cancel his registration
and pass an order under FORM GST REG-20. iv) If
however the reply is not satisfactory and the
registration is liable to cancelled he shall
cancel the same by passing an order under FORM
GST REG- 19. Such an order would be sent within
30 days from the date on which the reply to the
tax officers notice has been received.
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