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Registration Cancellation

Kamlesh Choudhary (CA student) (83 Points)

19 July 2020

After Voluntarily registration under GST, Can we go for cancellation of registration as no longer liable for GST/or Supply not liable for GST????

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6 Replies

naresh (article assistant) (71 Points)
Replied 19 July 2020

Yes ,we can go

annu Goyal (1102 Points)
Replied 19 July 2020

Yes , you can apply through an application under registration tab on GST portal

1 Like

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 19 July 2020

Yes, you can very well apply for cancellation of registration if you are no longer liable for registration.

Shivam RC (Student) (23683 Points)
Replied 19 July 2020

Yes you can proceed to Cancel your GST Registration even if registration was taken Voluntarily [ under Section 25(3) of the CGST Act 2017 ].

Just ensure that all the GST Returns are filed till date and no liability is pending with the GST Department.

1 Like

KRISSHNAN KP (4215 Points)
Replied 19 July 2020

You may verify your returns must be filled up-to-date

2 Like

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 19 July 2020

As per Section 29(1)(c) , who has obtain the Registration under section 25(3) (Voluntary) cannot file cancellation unless the business has been discontinued, trnsfered or death of Proprietor.

Thus law do not permit , unless above conditions are fulfilled.