Who Can Cancel or Surrender GST Registration in India?

by Ananya Nair Accounting and Legal Services

Every business owner having an annual turnover of his business is greater than ₹20 lacs need to obtain GSTN in India. GST is working on the principle of “one nation one tax” rule. Goods and service tax (GST) is a tax to cover all taxes. After the GST registration sometimes business owners have to cancel or surrender the GST Registration due to different circumstances. So the GST registered business owners are always looking at the Application for Cancellation of GST Registration in India. All of us are still confused about how to surrender our GST Registration? And where to surrender for GST Registration Certificate. Let’s discuss the who can and important form required to cancel or Surrender GST Registration in India.

GST Registration is not canceled by everyone, check to know who can cancel the GST registration-

A GST officer
The legal heir of the registered person
In case of the death of a person, the successor can request the cancellation through the application.

GST registration Form used to cancel GST Registration.

GST REG 16

To apply for cancellation GST REEG 16 form is required. Any application for cancellation or the Surrender of GST registration will be considered if the taxable person who has voluntarily GST registered before one year from the effective date of registration.

GST REG 17

After the application of the cancellation of the GST number using the Form GST REG-17 by the person. A GST officer will send the notice to the person for the cancellation of the GST using the form under section 29. The person should have the appropriate reason to apply for the GST cancellation. The notice will be issued within 7 days else the registration will not be canceled.

GST REG 18

The reply of the show cause notice issued under sub-rule (1) will be presented in Form RGE-18 within the specified period in the sub-rule. The concerned person should reply within 7 days' notice in this form, why his registration should not be canceled.

GST REG 19

GST REG 19 will be used by the authority to issue formal orders for cancellation of registration. This order should be sent within 30 days or from the date of application from the date of response in the GST REG 18 form.

GST REG 20

If the appropriate GST official feels satisfied, then the appropriate officer will leave the proceeding and the farm will pass an order in GST RE-20.