How to Close GST Registration

Under certain conditions, GST Registration gets closed. Due to the closure of the GST Registration, taxpayers may not be able to claim input tax credit, file GST Return and GSTIN become ineffective. There are certain conditions that make the taxpayer or the Tax Officer close the GST registration. Everything about the close of the GST Registration is mentioned on this page.

For consultation on any issue related to GST Registration contact Professional Utilities for a solution.

Either Tax Officer or Taxpayer can begin the process of the closure

Closure of the GST Registration by Taxpayer

A registered taxpayer closes the GST Registration according to their will. The request for closure needs to be submitted in Form GST REG-16.

• The business of the Taxpayer has been discontinued or closed.
• There is a change in the PAN due to a change in the constitute of the business.
• The passing of the sole proprietor.
• The business of the taxpayer has transferred because of the merger, lease, amalgamation, de-merger, and many others.
• If the taxpayer is no longer liable to pay taxes or liable to get registration under GST Act.
• When the turnover of the taxpayer falls below the prescribed limit.
• When under voluntary registration business fails to start within the time mentioned.

In Form GST REG-19, If the GST Officer is satisfied after evaluating the application, he or she will issue an order to terminate GST registration.

Whenever the tax officer has evidence to support the cancellation. He issues the Show Cause notice in Form GST REG-17 to begin the cancellation procedure. Following are some of the circumstances that trigger the cancellation process:

• The taxpayer has continuously failed to file the return for six consecutive periods under the usual plan.
• According to the composition scheme, the taxpayer has neglected to file the return three times in a row.
• Taxpayers who registered voluntarily did not launch their businesses within the allotted time.
• Taxpayers don't operate their businesses from where they are registered.
• Fraud, intentional false statements, or factual misrepresentation are used to obtain a GST registration.
• A registered business or person violates one or more provisions of the GST Act that were approved by the GST Council.
• when the taxpayer provides goods and services without issuing a tax invoice or does so without providing the goods and services in question. for the wrongly claimed input tax credit. to evade or violate taxation.
• A change in the taxpayer's constitution has an impact on PAN.
• if a taxpayer fails to deliver the necessary tax, interest, or penalty to the GST department within three months of the due date.

There are certain documents that need to be submitted for the cancelation of the GST Registration-

• Tax Particular
• Aadhar card
• Company Authority details
• PAN card
• Details of the last return filed

There are a few steps to check GST Cancellation status pending processing -

• On GST Portal click on services
• In registration click on track application status
• Enter submission period
• Then click on Search Period
• Get the pending list status

There are certain persons who can not cancel the GST Registration

• Taxpayers who receive UIN
• Tax deductors / Tax collectors who are registered.

• Log in at GST Portal.
• Download the GST Cancellation certificate after clicking on the service tab.