GST FAQ's on Cancellation of GST Registration in India

 

1. I have discontinued my business now. Can I cancel GST registration?

Ans. Yes, on discontinuation of Business, GST registration can be cancelled.

    2. One of our partners expired and we need to cancel the registration of GST? Is it possible or not?

Ans. If any of the partners died, the cancellation of GST registration is possible.

3. We have stopped our business activities in India. Can we cancel GST registration?

Ans. Yes, if you have discontinued your business activities, the GST registration can be cancelled with the authorities.

4. Our business activities got transferred to another location. Is cancellation of GST registration possible?

Ans. Yes, if you relocate your business, the GST registration can be cancelled.

5. We have voluntary registered with GST and obtained GST registration number. However, we have not commenced business even after six months of date of GST registration. What happens to my GST registration?

Ans. GST registration gets cancelled, if a person who has taken voluntary registration under sub-section (3) of section 19 has not commenced business within six months from the date of registration.

6. Our firm amalgamated with other legal entity. Should we continue with previous GST registration?

Ans. No, If a business amalgamated with another firm, the registration of such GST can be cancelled.

7. If a business concern has demerged, is cancellation of registration of GST possible?

Ans. Yes, demerged business concern may cancel GST registration by applying with concerned authorities.

8. We have made changes in constitutions of business activities and would like to cancel present GST registration. Is it allowed?

Ans. The cancellation of GST registration is allowed if change in the constitution of the business.

9. I am a taxable person, other than the person registered under sub-section (3) of section 19. Do I need to be registered under schedule 3 of GST Act?

Ans. The taxable person, other than the person registered under sub-section (3) of section 19, is no longer liable to be registered under Schedule III.

10. If a registered taxable person has contravened such provisions of the Act or the rules made thereunder as may be prescribed, how is GST registration treated?

Ans. If a registered taxable person has contravened such provisions of the Act or the rules made thereunder as may be prescribed, the GST registration is treated as cancelled.

11. We pay tax under section 8. However, we have not submitted returns for three consecutive tax periods. What happens to our registration of GST?

Ans. If a person or firm paying tax under section 8 has not furnished returns for three consecutive tax periods, such GST registration gets cancels automatically.

12. I am tax person other than a person specified in clause (b). I have not furnished GST returns for a continuous period of six months. What happens to my GST registration?   

Ans.If a taxable person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months, the GST registration of such taxable person gets automatically cancelled.

   13. GST registration has been obtained by means of fraud, wilful misstatement or suppression of facts. How is such registration of GST treated?

Ans. Where any registration has been obtained by means of fraud, wilful misstatement or suppression of facts, the proper officer may cancel the GST registration with retrospective effect, subject to the provisions of section 29.