Cancellation of GST registration in India

 

When Does GST Registration gets cancelled?


Once GST registration obtained, can such registration of GST be cancelled?

Cancellation of GST Registration in IndiaAs per GST Law, any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 21 of the MGL. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed.

Cancellation of Registration under CGST Act means cancellation under SGST Act also?

The cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 21 (6))

When does GST authorities cancel GST Registration?

According to GST Law, in certain circumstances specified under section 21(2) of MGL, the proper officer can cancel the registration on his own. Such circumstances include not filing return for a continuous period of six months (for a normal taxable person) or three months (for a compounding taxpayer), and not commencing business within six months from the date of registration. However, before cancelling the registration, the proper officer has to follow the principles of natural justice. (Section 21 (4))

The GST registration is obtained by means of wilful mis-statement, fraud or suppression of facts?

As per GST Law under section 21(3), the registration may be cancelled with retrospective effect by the proper officer.

This posts explains about the GST cancellation situations. If you would like to comment more about cancellation of GST registration, share below:

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

GST registration and returns filing procedures for PSUs and Government entities

Re-registration of GST, Goods and Service Tax.

Cancellation of registration of GST

All about registration of GST in India, FAQ

Cancellation of GST Registration in India, FAQ

Can a person without GST registration claim ITC?

Why separate Registration of GST in each state in India, for each business.

Latest date to file GST registration in India

Procedures to obtain GST registration for non-resident taxable person

Is digital signature option available under registration of GST in India?

Valuation of GST under special cases

 

Valuation of GST Taxable supply

 

When to pay GST for supply of services?

 

When to pay GST?

 

GST on short supplied goods and services by nature

 

Goods and services exempted to pay GST

 

Who has to pay GST?


GST Composition Levy

Triangular shipment

Types of Insurance Documents.

What happens if overseas buyer not paid export bills discounted.

What happens if proper tracking of goods not effected in export import business?

What happens if your buyer rejects cargo? What are the major problems if consignee not taken delivery of cargo?

What happens, if Bank not received money from buyer after discounting of export bills?

Transferability of Bill of Lading

Transhipment - A redefinition

Travelers to India under import duty exemption, Frequently Asked Questions Part 2

Triangular export

Triangular shipment

Types of Insurance Documents.

How to make DA mode of payment safe

How to make delay in delivery of Shipment?

How to minimize import cargo clearance time? An open logic proposal to WTO

What happens, if cargo not cleared by importer

What happens, if HAWB number marks wrongly

What happens, once Bill of Entry for Imports files?

What is ‘Combined Bill of Lading’

How to obtain a duplicate BL, if original bill of lading lost.

How to obtain GSP - Certificate of Origin?

How to obtain Phyto sanitary certificate. What is phytosanitary certification

How to obtain waiver on detention/ demurrage on imported goods/container from Shipping company/CFS



Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers