GST Cancellation
Posted by Ananya Nair on January 31st, 2020
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.
- The registered taxable person applies for the cancellation of his registration under GST.
- Legal heirs apply for GST registration in case of the death of a registered taxable person.
Documents Required for GST Cancellation
- GSTIN Number of Businesses.
- 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 |
Original Source: GST Cancellation