Who Can Cancel or Surrender GST Registration in India?

Every business owner having an annual turnover of his business is greater than ₹20 lacs need to obtain GSTN after completing the GST registration process in India. GST is working on the principle of “one nation one tax” rule. Goods and service tax (GST) is a tax to cover all taxes. After the GST registration sometimes business owners have to cancel or surrender the GST Registration due to different circumstances.  So the GST registered business owners are always looking at the Application for Cancellation of GST Registration in India. All of us are still confused about how to surrender our GST Registration? And where to surrender for GST Registration Certificate. Let’s discuss the who can and important form required to cancel or Surrender GST Registration in India.

GST Registration is not canceled by everyone, check to know who can cancel the GST registration-

• A GST officer
• The legal heir of the registered person
• In case of the death of a person, the successor can request the cancellation through the application.

GST registration Form used to cancel GST Registration.

GST REG 16

To apply for cancellation GST REG 16 form is required. Any application for cancellation or the Surrender of GST registration will be considered if the taxable person who has voluntarily GST registered before one year from the effective date of GST registration.

GST REG 17

After the application of the cancellation of the GST number using the Form GST REG-17 by the person. A GST officer will send the notice to the person for the cancellation of the GST using the form under section 29. The person should have the appropriate reason to apply for the GST cancellation. The notice will be issued within 7 days else the registration will not be canceled.

GST REG 18

The reply of the show cause notice issued under sub-rule (1) will be presented in Form RGE-18 within the specified period in the sub-rule. The concerned person should reply within 7 days’ notice in this form, why his registration should not be canceled.

GST REG 19

GST REG 19 will be used by the authority to issue formal orders for cancellation of registration. This order should be sent within 30 days or from the date of application from the date of response in the GST REG 18 form.

GST REG 20

If the appropriate GST official feels satisfied, then the appropriate officer will leave the proceeding and the farm will pass an order in GST RE-20.

GST Cancellation

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:

1. The tax department initiates GST cancellation.
2. Registered taxable person applies for the cancellation of his registration under GST.
3. 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