Question 1

Q1. Under which circumstances can a registered Taxpayer file for cancellation of GST registration?

Accepted Answer

A registered Taxpayer can file for cancellation of GST registration on the occurrence of any of the following events:

Question 2

Q2. Who all can file for cancellation of registration?

Accepted Answer

The following can file for cancellation of GST registration:

Question 3

Q3. From where can I file for cancellation of GST registration?

Accepted Answer

Application for GST registration can be accessed from the GST Portal, after logging in.

Question 4

Q4. Who all cannot file for cancellation of registration?

Accepted Answer

The following people cannot file for cancellation of GST registration:

Question 5

Q5. What is the precondition for cancellation of registration in case of amalgamation / merger / change in constitution of business?

Accepted Answer

In case of amalgamation / merger / change in constitution of business, the new entity (i.e. transferee entity) must be registered with the tax authority, and must have a valid GSTIN at the time of filing for cancellation of registration by the old amalgamated / merged / transferred entity.

Question 6

Q6. What is the implication of tax payable on stock while filing for cancellation of GST registration?

Accepted Answer

While filing the application for cancellation of registration, the Taxpayer needs to fill the value of stock and corresponding tax liability on the stock, and accordingly offset the liability (tax payable) from Electronic Cash Ledger / Electronic Credit ledger equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished goods or finished goods held in stock or capital goods or plant and machinery, on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed.

Question 7

Q7. Why is the Submit button in form for cancellation of registration not getting active despite filling it out?

Accepted Answer

The Submit button gets activated once all the mandatory fields (other than signatures) are filled. Please check all the mandatory fields carefully and provide information for any field that you might have missed.

Question 8

Q8. What is the duration within which Taxpayers need to file for cancellation of GST registration?

Accepted Answer

Taxpayers need to file for cancellation of GST registration within 30 days from the date from which registration is liable to be cancelled, in case of voluntary cancellation.

Question 9

Q9. Is there any limitation on filing for GST registration by Taxpayers who had registered voluntarily?

Accepted Answer

No.

Question 10

Q10. Can I file for amendment of Core fields after applying for cancellation of GST registration?

Accepted Answer

No. Once you have submitted the application for cancellation of registration, and ARN has been generated, you will not be allowed to file for amendment of Core fields.

Question 11

Q11. Can I file for amendment of Non-Core fields after applying for cancellation of GST registration?

Accepted Answer

Yes. Once you have submitted the application for cancellation of registration, and ARN has been generated, you can file for amendment of Non-Core fields

Question 12

Q12. I was issued a temporary-ID by Suo Moto registration. Can I file for cancellation of this registration?

Accepted Answer

No. You cannot file for cancellation of Suo Moto registration. However, you can file an appeal against the issuance of Suo Moto registration to you at the appropriate forum, as provided in law.

Question 13

Q13. What will be status of GSTIN, in case of application for cancellation is submitted by taxpayer?

Accepted Answer

The existing GSTIN status will continue to show the status as ‘Active’. However, once the application of cancellation is filed, the following message will be displayed at the bottom of the screen “ Application of cancellation filed “.

Question 14

Q14. I have applied for registration on a voluntarily basis. Can I apply for cancellation of registration?

Accepted Answer

Yes, you can apply for cancellation of registration any time.

Question 15

Q15. Is it mandatory to give reasons for cancellation of registration?

Accepted Answer

Yes, it is mandatory to give reasons for cancellation of registration in the Reason for Cancellation field.

Question 16

Q16. How to cancel registration if I have issued any invoice and I am migrated taxpayer?

Accepted Answer

You will get a confirmation of the cancellation of provisional registration on your e-mail address.

Question 17

Q18. My registration has been cancelled. Can I still file return, for past period(s), during which my GSTIN was active?

Accepted Answer

Yes, you can file return for past period(s) for which your registration was active, till the effective date of cancellation.

Cancellation of Registration

Filing for Cancellation of Registration by Legal Heir in case of Death of Sole Proprietor

Suo Moto Cancellation of Registration

Cancellation of Over the Counter (OTC) Challan

Cancel e-Invoice