Registration Cancellation

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After Voluntarily registration under GST, Can we go for cancellation of registration as no longer liable for GST/or Supply not liable for GST????
Replies (6)
Yes ,we can go
Yes , you can apply through an application under registration tab on GST portal
Yes, you can very well apply for cancellation of registration if you are no longer liable for registration.
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.
You may verify your returns must be filled up-to-date
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.


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