GSTIN Cancellation

PROCEDURE FOR GSTIN CANCELLATION / SURRENDER / REVOCATION OF CANCELLATION OF REGISTRATION THROUGH INFINITY SERVICES

GSTIN CANCELLATION

GST registration can be cancelled / surrendered by the GSTN Department or voluntarily by the taxpayer.

Suo Moto Cancellation By GSTIN

(A) Non-filing of GST Returns – If a registered person under the regular scheme has not filed GST Returns for 6 months in a row.
(B) Non-filing of Composition Returns – If a registered person under the composite scheme has not filed GST Returns for 3 months in a row.
(C) No Business Activity – If anyone has opted for GST registration under the business name but has not begun any trade in the 6 months since the date of registration.
(D) Non-payment of Tax – In case any GST tax evasion is found out from the taxpayer’s side, his GST Certificate will be cancelled as a suitable legal action.
(E) Unlawful GST Registration – If anyone has registered under GST through deceptive means, his GST Certificate will be cancelled immediately with retrospective effect.
(F) Violation of GST Rules – GST registrant has violated any rules or provisions as, under CGST Act 2017, he will be subject to statutory GST cancellation.

VOLUNTARY SURRENDER OF GSTIN

(A) Accidental Registration – In case any accidental registration taxpayer can apply for surrender of registration.
(B) Turnover below Threshold – If taxpayer has turnover below the threshold limit then taxpayer can surrender existing registration.
(C) Dissolution or Amalgamation of Business – GST cancellation procedure is a must after closure of Business.

DOCUMENTS REQUIRED FOR CANCELLATION

(A) GSTIN Login Credentials
(B) GSTIN Certificate
(C) Reason for Cancellation

FINAL RETURN – GSTR 10

GSTR-10 is to be filed by a taxable person whose registered has been cancelled or surrendered. This return is also called a final return.
FREQUENCY : It is to be filed once, when GST Registration is cancelled or surrendered
DUE DATE : Within three months of the date of cancellation or date of cancellation order, whichever is later.