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GST Cancellation procedure

08-02-2024
GST
Mrudula Joshi

GST Cancellation procedure

GST registration of the taxpayer can be cancelled voluntarily by the taxpayer himself or by the GST authorities.

The cancellation of GST registration implies that the individual or entity will no longer hold the status of a GST-registered person. Consequently, they are exempt from the obligations of paying or collecting GST, claiming input tax credits, and are relieved from the requirement to file GST returns.

How to cancel the GST registration?

Following is the procedure for cancellation of GST registration:

  1. Visit the URL: https: //www.gst.gov.in.
  2. Login to the GST Portal with your user ID and password.
  3. Navigate to the Services > Registration > Application for Cancellation of Registration option. GST Cancellation procedure
  4. The form - Application for Cancellation of Registration contains three tabs. Ensure that the Basic Details tab is selected by default. GST Cancellation procedure

    Note: The first tab contains pre-filled information in sections of Basic Details and Address of Principal Place of Business.

  5. Either fill in your Address for Future Correspondence manually or check the option of Address same as above to copy the same address as in the Address of Principal Place of Business field. GST Cancellation procedure
  6. Click the SAVE & CONTINUE button. GST Cancellation procedure

    Notes:

    • The tab Basic Details will change to blue color and a tick mark will appear on it indicating that all the mandatory fields under this tab have been duly filled-in.
    • The next tab Cancellation Details will get active, requiring you to make suitable selections and provide relevant information in corresponding fields.

  7. Select a suitable reason from the Reason for Cancellation drop-down list. GST Cancellation procedure

    Notes: The following five reasons are available for selection:

    1. Change in the constitution of business leading to a change in PAN
    2. Ceased to be liable to pay tax
    3. Discontinuance of business / Closure of business
    4. Others
    5. Transfer of business on account of amalgamation, merger, demerger, sale, lease or otherwise

    A.Change in the constitution of business leading to a change in PAN:

    1. Enter the date from which registration is to be canceled.
    2. Provide the GSTIN of the transferee entity under the Details for Transfer, Merger, or Change in Constitution section. The system will validate the same, and based upon it’s Legal Name of the Business, will auto-populate the Trade Name.
    GST Cancellation procedure

    B. Ceased to be liable to pay tax:

    1. Enter the date from which registration is to be canceled.
    2. Enter the value of the stock and the corresponding tax liability on the stock.
    3. Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
    4. On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made.
    GST Cancellation procedure

    C. Discontinuance of business / Closure of business

    1. Enter the date from which registration is to be canceled.
    2. Enter the value of the stock and the corresponding tax liability on the stock.
    3. Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
    4. On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made.
    GST Cancellation procedure

    D. Others

    1. Specify the reason for cancellation.
    2. Enter the value of the stock and the corresponding tax liability on the stock.
    3. Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
    4. On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made.
    GST Cancellation procedure

    Transfer of business on account of amalgamation, merger, demerger, sale, lease or otherwise

    1. Enter the date from which registration is to be canceled.
    2. Provide the GSTIN of the transferee entity under the Details for Transfer, Merger, or Change in Constitution section. The system will validate the same, and based upon it’s Legal Name of Business, will auto-populate the Trade Name.
    GST Cancellation procedure
  8. Click the SAVE & CONTINUE button. GST Cancellation procedure

    Notes:

    • This will mark the second tab also as complete.
    • The next tab, Verification will get activated.

  9. Check the Verification statement box to declare that the information given in this form is true and correct and that nothing has been concealed therefrom.
  10. Select the name of the authorized signatory from the Name of Authorized Signatory drop-down.
  11. Enter the Place of making this declaration. GST Cancellation procedure

    Note: Notice that the system auto-populates the authorized signatory’s designation or status.

  12. Sign the form by using either your Digital Signature Certificate (DSC), or the EVC option.

    Notes:

    • For the purpose of simplicity, this user manual has followed the EVC path.
    • If using a DSC, you will be required to select your registered DSC from the emSigner pop-up window and then proceed from there accordingly.

    GST Cancellation procedure
  13. Enter the OTP. GST Cancellation procedure

    Notes:

    • On successfully filing the application for cancellation of registration, the system will generate the ARN and display a confirmation message.
    • A confirmation message will also be sent by GST Portal on your registered mobile phone number and e-mail-ID.
    • After this stage, the concerned Tax Official will review your application and take a decision accordingly.

    GST Cancellation procedure
  14. To view the ARN, navigate to the Services > Registration > Track Application Status option. GST Cancellation procedure
  15. Select Submission Period radio button.
  16. Enter the From and To dates between which you filed for cancellation of registration.
  17. Click the SEARCH button. GST Cancellation procedure

    Note: The search result will display the ARN corresponding to your filed application.

    GST Cancellation procedure

Withdrawal of cancellation of registration application

Taxpayer can withdraw his/her request for cancellation of registration till the time the authorized tax officer has not taken any action on the application. To withdraw the request for cancellation of registration, perform the following steps:

  1. Login to the GST portal with valid credentials. Click the Services > User Services > View My Submissions option to view your submissions. Click the withdraw button. GST Cancellation procedure

    Note: The withdraw option will only be available till the time the authorized tax officer has not taken any action on the application i.e. the status of the Application is in “Pending for Processing” status. In case, tax officer has initiated some action on the application, there would be no withdraw button available for the taxpayer to withdraw his/her application.

  2. Click the CONFIRM button. GST Cancellation procedure
  3. A confirmation message will be displayed on the screen. Click the OK button. GST Cancellation procedure
  4. Updated list of My Submissions is displayed. Withdrawal hyperlink will not be visible now.
    Note: An alert will be sent to the authorized officer mentioning that the Application with XXXXXXXXXX ARN number has been withdrawn by the Applicant. GST Cancellation procedure

Conclusion

Understanding the GST cancellation procedure is essential for individuals and entities looking to deregister voluntarily. With a clear step-by-step guide, taxpayers can navigate the cancellation process seamlessly through the GST Portal. Additionally, the provision for withdrawal of cancellation requests adds flexibility and ease to the procedure, ensuring a smooth experience for all stakeholders.

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