GST registration cancellation (No Business)
This query is : Resolved
16 February 2024
An individual took GST registration as Service provider in Oct 2023, but due to some reason he couldn't make any business since date of registration. Now he is willing to cancel this GST registration. What should be the procedure to cancel kindly advise.
Thanks & regards
Thanks & regards
16 February 2024
After login Go on registration > apply for cancellation of registration and then fill the form and submit.
17 February 2024
do he need to file pending GSTR 1 & 3B from Oct 23 to till date?
17 February 2024
You can cancel registration for a period before 30 days.
So from Oct 23 till Jan 24, you need to file all returns.
Cancellation application will not be entertained if return was not filed.
17 August 2025
Here are a few key points to strengthen your explanation:
Registration may be cancelled suo motu if the taxpayer did not start business within six months of registration. The department can initiate cancellation under Section 29.
Taxpayer can proactively cancel by filing Form GST REG-16 with reason "business not commenced"—GST officer then issues Form GST REG-19.
After cancellation, a Final Return (Form GSTR-10) must be filed within three months, regardless of whether any operations occurred.
If any ITC was claimed, it must be reversed—either by paying it back or by paying output tax on remaining stock/assets.
Registration may be cancelled suo motu if the taxpayer did not start business within six months of registration. The department can initiate cancellation under Section 29.
Taxpayer can proactively cancel by filing Form GST REG-16 with reason "business not commenced"—GST officer then issues Form GST REG-19.
After cancellation, a Final Return (Form GSTR-10) must be filed within three months, regardless of whether any operations occurred.
If any ITC was claimed, it must be reversed—either by paying it back or by paying output tax on remaining stock/assets.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Supply through E-commerce Operators
- Relief u/s Section 89
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- Sales return eway bill
- E way bill for tractors
- REGARDING GST LIABILITY/....
- Agriculture income or business income
- STCG on ETF gold & silver
- If there is Long term capital gain exists how much total income to be considered
- GST ON DAMAGED GOODS
- Specified Profession
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- STCG....................................................
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
