cancellation of gst registration in Gujarat
What do we mean by surrender/cancellation of GST Registration in Gujarat?
The registration under GST can be cancelled at anytime by either taxpayer himself or by authorities on specified grounds. Cancellation means that the taxpayer no longer holds the status of GST REGISTERED PERSON under GST act and provisions of the GST ACT will no longer be applicable to taxpayer. On successful cancellation of GST, taxpayer will be relived from complying any provisions under GST ACT and he is also relived from filing any GST returns.
What are the types of GST cancellation?
- Voluntarily
- By Departmental Authorities
Cancellation of GST can be initiated by taxpayer or by departmental authorities. If the taxpayer apply for cancellation GST registration it can be termed as voluntary cancellation. And if it is initiated by departmental authorities then it can be termed as by DEPARTMENTAL AUTHORITIES.
Brief about voluntary cancellation of GST registration in Gujarat
If Tax payer, on closure of business or if ceased to be taxable person wishes to surrender its GST registration, then he/she can apply for cancellation of GST registration in Gujarat to their jurisdictional range officer by filing online application after clearing all the dues under GST. On death of GST registered taxpayer, his/her legal heir can apply for cancellation of GST registration.
The important condition to be fulfilled by taxpayer before filing an application for cancellation is to clear all dues under GST by filing all GST returns up to the date of application for cancellation.
Brief about cancellation by departmental authorities
The jurisdictional officer, before cancelling the GST registration of any taxpayer must have reasons to do so in writing. The proper officer is bound to provide an opportunity of being heard to the taxpayer before giving final order of cancellation. Some of the reason on the basis of which cancellation by departmental authorities may be initiated are listed below.
Instances where departmental authorities cancel the GST registration.
- Tax payer does not conduct any business from the declared place of business
- Issues invoice or bill without supply of goods/services (i.e., in violation of the provisions)
- Violates the anti-profiteering provisions (for example, not passing on benefit of ITC to customers)
- If GST returns have not been filed for continuous period of 6 months
What will be the effect of cancellation of GST registration in Gujarat
On successful cancellation of GST number, the taxpayer no more holds the status as registered under GST Act. The taxpayer will not collect GST on the supplies he made. Tax payer is no more required to file any GST returns and does not require to comply with any other provisions of the GST act.
Get all your queries solved
YES, gst returns are required to file even after filing cancellation application untill the final order of cancellation is issued by jurisdictional officer.
If, Jurisdictional officer is satisfied with the application made then he may grant order of cancellation in FORM GST REG 22 within 30 days from the date of receipt of an application.
Application for cancellation has to be made in FORM GST REG 16.
The cancellation will be effective from a date determined by the officer and he will notify the taxable person via cancellation order or the date on which order of cancellation is issued by jurisdictional officer.
Tax payer may be penalized for non filing of GST RETURNS after submission of cancellation application
Application for cancellation of GST Registration can be tracked using its ARN on GST common portal by logging into the user's account.
The proper officer has to issue an order for cancellation in FORM GST REG-19 within 30 days from date of application.
