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GST not cancelled by tenant

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This query is : Resolved

Dipen (Querist)

07 September 2026 Dear Experts,

In a case, tenant having GSTIN on a rented premises have not cancelled or modified the address after vacating the premises after repeated reminders.

Can the landlord from his side write a letter to respective GST officer, asking him to cancel or send a formal notice to the registered tenant.

Please advice

Regards,

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

07 September 2026 Yes, the landlord can formally write to the jurisdictional GST officer (Proper Officer) to initiate the process for suo motu cancellation of the tenant's GST registration. Under Section 29(2) of the CGST Act, 2017 read with Rule 21(a) of the CGST Rules, 2017, a GST registration is liable to be cancelled by the department if the taxpayer does not conduct business from the declared place of business.

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