Registration Cancellation

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)
Quick Summary
If you've voluntarily registered for GST but are no longer liable or your supplies aren't taxable, you can apply for cancellation. The process involves submitting an application via the GST portal. However, cancellation is only permitted if the business has been discontinued, transferred, or in the case of the proprietor's death, as per Section 29(1)(c) of the CGST Act. Ensure all GST returns are filed up-to-date and no liabilities are outstanding before proceeding.

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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