How to Check the GST Registration Cancellation Status

Firms should check the Status of the GST Registration on a regular basis. With the cancellation of the GST, the Registration firm failed to get many benefits of the registration and also failed to comply with the provision of the law. It is important for the firm to do so to avoid any penalties and legal repercussions. Going through this page will give full information regarding the cancellation of the GST Registration.

To get any information regarding GST Registration contact Professional Utilities quickly.

Tax Officer or Taxpayer can begin the process of the cancellation.

Cancellation of the GST Registration by Tax Officer

When the Tax officer has facts to bring about the cancellation. To start the cancellation process he issues the Show Cause notice in Form GST REG - 17. There are certain conditions that initiate the procedure of the cancellation as mentioned below -

• Under the regular scheme, the taxpayer has failed to file the return continuously for 6 continuous periods.
• Under the composition scheme, the taxpayer has failed to file the return for the 3 continuous periods.
• Taxpayers under voluntary registration have not started the business within six months.
• Taxpayers do not conduct their business from their registered place.
• GST Registration is acquired through fraud or willful misstatement or deception of facts.
• Registered firm or individual breach on or more act or section issued by the GST Council of GST Act.
• When goods and services are supplied by the taxpayer without the issue of the Tax-Invoice or issue tax invoice without a supply of the goods and services. For an incorrect claim of an input tax credit. To dodge or invade the tax.
• PAN changes as a result of a change in the taxpayer's constitution.
• If a taxpayer does not give the GST department the required tax, interest, or penalty within three months of the day the payment is due.

The GST Officer has to notify the taxpayer about the cancellation. This notice will be issued in form GST REG 17 in which a show cause notice is issued. The reason for the cancellation has to be mentioned in it.

In GST REG 18 Taxpayers replied to the order for the cancellation of the registration. The taxpayer will be given appropriate opportunity and time to respond to the notice and defend himself.

In GST REG 19 if the tax officer is not satisfied with the response can issue the cancellation order. In GST REG 20 will issue the response if they are satisfied.

To check the cancellation of the GST Registration certain steps need to be followed -

• After clicking on the GST portal
• In the Service Tab click on the Registration tab
• Click on view ‘View GSTIN Information.
• Enter GSTIN and captcha code
• In the Current status field, it will be mentioned GST registration has been cancelled

Tax Officer due to certain reasons rejected the application for cancellation -

• The new entity in a business transfer, merger, or amalgamation has not registered with the tax office before making an application.
• An incomplete application has been submitted.

Within seven days of the rejection of the application, the applicant must submit an appeal application along with a physical copy of the supporting documents. To file online Form GST APL 01 is filed online as an appeal application.

A certificate is issued to the individual or businesses who have applied for the cancellation of the GST Registration.

Procedure to download GST Cancellation certificate -

• Visit GST Portal and log in
• Click on services and download the GST Cancellation certificate.

In GSTR-10 return is filed after GST Registration is cancelled or surrendered by the taxable person. This is also called the Final return.

Within 15 days from the date of the cancellation or date of the cancellation order whichever is later final return needs to be filled in form GSTR 10.

Verifying that there is no outstanding GST is the primary goal of the Final Return. If the taxpayer fails to submit the final report in GSTR 10, he will receive a notification in Form GSTR-3A instructing him to submit the return within 15 days. Steps will be made to ascertain the taxpayer's culpability if they are disregarded by the taxpayer.

Proper checking of the GST Registration cancellation status needs to be done by businesses or individuals. Otherwise the firm has to face legal consequences as well as penalties. Due to many reasons, GST Registration is cancelled by the taxation authorities for failure to file the return, failure to comply with the rules of the act, change in the constitution of the board of members, and many others. All due needs to be cleared by the taxpayer.