What is GST Cancellation?
Cancellation of GST registration simply means that the Central Tax Authority cancels the GSTIN Number issued to a taxpayer registered under GST initially. This process is called GST Cancellation.
Who can cancel a GST registration?
Cancellation of GST registration can be done by a Tax officer or voluntarily via the person registered under GST.
- By Taxpayer
- Tax Officer
- Legal heirs in case of death of the taxpayer
Ways of GST Cancellation?
3 ways GST cancellation can be initiated:
- The tax department initiates GST cancellation.
- Registered taxable person applies for the cancellation of his registration under GST.
- Legal heirs apply for GST registration in case of death of a registered taxable person.
Documents Required for GST Cancellation
- GSTIN Number of Business.
- Details of the pending tax liability and penalty etc.
- Details of the stock.
- Details of Under GST Input Tax Credit.
GST Cancellation Forms
Sl. No. | Forms | Available for | Description of the Form |
1. | Form GST REG 16 | For Taxpayer | Application for Registration |
2 | Form GST REG 17 | For Tax Official | Issue of the showing cause notice for cancellation of Registration |
3 | Form GST REG 18 | For Taxpayer | Reply to show cause notice by the Taxpayer |
4 | Form GST REG 19 | For Tax Official | Order for Cancellation of Registration |
5 | Form GST REG 20 | For Tax Official | In Order to Stop the cancellation proceedings |
6 | Form GST REG 21 | For Taxpayer | Application for revoking the cancellation of Registration |
7 | Form GST REG 22 | For Taxpayer | Order revoking the cancellation |