Cancellation of newly created gst registration
This query is : Resolved
21 January 2019
Sir/Ma'm,
With due respect, I would like to know the process of cancellation of my GST Registration. I have chosen tax-collector in place of taxpayer. So I can't file GSTR-3B. Please assist me.
With due respect, I would like to know the process of cancellation of my GST Registration. I have chosen tax-collector in place of taxpayer. So I can't file GSTR-3B. Please assist me.
21 January 2019
Apply for cancellation online under registration tab by login. But registration will not be cancelled instantly it will be pending approval by your jurisdictional officer.
21 January 2019
Probable Reasons For Cancellation of GST Registration
Following are the circumstances under which registered taxpayer can apply for cancellation of GST registration –
1. Closure / discontinuation of the business;
2. When a taxable person ceases to be liable to pay tax;
3. In case of transfer of business due to amalgamation or merger or de-merger or sale or lease etc.;
4. In case of a change in PAN due to change in the constitution of business;
5. Non-commencement of business within the specified time limit;
6. In the case were the taxable person is no longer liable to be registered under the Goods and Service Tax Act.
Following steps needs to be followed for online cancellation –
1. Login to the site gst.gov.in using the username and password;
2. Navigate to the Services > Registration > Application for cancellation of registration option.
3. Form GST REG-16 is the application form which would be opened by navigating the above option.
4. Details like GSTIN, the name of the business and address would be auto-filled;
5. From the drop-down list, the reason for cancellation needs to be selected by the applicant;
6. Tick the verification box and mention the name of authorized signatory and place;
7. Now select SUBMIT WITH DSC OR SUBMIT WITH EVC.
Following are the circumstances under which registered taxpayer can apply for cancellation of GST registration –
1. Closure / discontinuation of the business;
2. When a taxable person ceases to be liable to pay tax;
3. In case of transfer of business due to amalgamation or merger or de-merger or sale or lease etc.;
4. In case of a change in PAN due to change in the constitution of business;
5. Non-commencement of business within the specified time limit;
6. In the case were the taxable person is no longer liable to be registered under the Goods and Service Tax Act.
Following steps needs to be followed for online cancellation –
1. Login to the site gst.gov.in using the username and password;
2. Navigate to the Services > Registration > Application for cancellation of registration option.
3. Form GST REG-16 is the application form which would be opened by navigating the above option.
4. Details like GSTIN, the name of the business and address would be auto-filled;
5. From the drop-down list, the reason for cancellation needs to be selected by the applicant;
6. Tick the verification box and mention the name of authorized signatory and place;
7. Now select SUBMIT WITH DSC OR SUBMIT WITH EVC.
21 January 2019
But the problem is "Application for cancellation of registration option" is not available in the site when I am loggin in. And I want to cancel the registration because I have made a mistake . I have Selected "Tax Collector" in place of "Tax-Payer". So I want to cancel.
21 January 2019
You are right .
Persons registered as Tax Deductors / Tax Collectors can not file for cancellation of GST registration:
Persons registered as Tax Deductors / Tax Collectors can not file for cancellation of GST registration:
21 January 2019
However , proper officer may initiate cancellation
Where, upon an inquiry or pursuant to any other proceeding under the Act, the proper
officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06
has been issued is no longer liable to deduct tax at source under section 51 or collect tax at
source under section 52, the said officer may cancel the registration issued under sub-rule (2)
and such cancellation shall be communicated to the said person electronically in FORM
GST REG-08:
Where, upon an inquiry or pursuant to any other proceeding under the Act, the proper
officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06
has been issued is no longer liable to deduct tax at source under section 51 or collect tax at
source under section 52, the said officer may cancel the registration issued under sub-rule (2)
and such cancellation shall be communicated to the said person electronically in FORM
GST REG-08:
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