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Cancellation of GST number

19 February 2021

I have not filled past period GST Returns from last 1 year or more, and want to Cancle the Registration.

Pls Provide your valuable suggestions

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10 Replies

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8437 Points)
Replied 19 February 2021

Cancellation of GSTIN for Migrated Taxpayers

Log in to the GST Portal and click the Cancellation of Provisional Registration.
The Cancellation page opens. Your GSTIN and name of business will show automatically. You are required to give a reason for cancellation.

1 Like

CA SANDESH MAHIPAL (Practicing in GST and MSME ) (1985 Points)
Replied 19 February 2021

If you are having purchase sale transactions and you have not filed returns, I would suggest you to consult with GST consultant for cancellation and if you don't have any transactions, you can file cancellation on your own, very simple process.

1 Like

CA Naveen Chand (Chartered Accountant) (12739 Points)
Replied 19 February 2021

there you have done a blunder mistake by not filing GST returns

1. pay penalties , if any

2. file GSTR_10 (FINAL RETURN)

3. before filing check status of GST registration in PROFILE SECTION

4. have to pay late fees for non- filing GSTR_3B return (monthly)

1 Like

Sumit Moradiya (12 Points)
Replied 19 February 2021

@ Naveen Chand
In case of Point no. 3 whether GST Registration Active or Inactive???

CA Naveen Chand (Chartered Accountant) (12739 Points)
Replied 19 February 2021

if it is ACTIVE then you have to pay penalties >> file return up to date >> and then last file GSTR_10

NOTE : if you simply cancel your Registration , department will not process the cancellation of registration so file your GSTR_1 and GSTR_3B till date now , even after filing cancellation of registration.

Sumit Moradiya (12 Points)
Replied 19 February 2021

@ CA Sandesh
r u agree with @ naveen

CA Naveen Chand (Chartered Accountant) (12739 Points)
Replied 19 February 2021

I am handling the same cases , so the above statements on the basis of experiences

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CA SANDESH MAHIPAL (Practicing in GST and MSME ) (1985 Points)
Replied 19 February 2021

There is an option to discontinue business from back date, but the same depends on your transactions. Again refer my previous message.

1 Like

Joshy (B.Com) (29 Points)
Replied 20 February 2021

Facing same problem

Take voluntary registration on nov-2019

filed return Dec , Jan , Feb

shall i cancel my registration effective from 2020 march on wards

Turnover is below threshold limit . Please advice

CA SANDESH MAHIPAL (Practicing in GST and MSME ) (1985 Points)
Replied 21 February 2021

Yes Mr. Joshy, you can go ahead but before applying cancellation, assure yourself about the compliances related to reversal of ITC and any other pending liability of GST. If you have good knowledge, its ok, otherwise seek some professional help.