GST registration received in India can be revoked in case of the death of a person registered under GST by a person registered or by an officer or by a legal heir. Cancellation of GST registration is different from the GST registration amendment. In this article, we go into detail the process of cancellation of GST registration.
Who Can Cancel GST Registration?
Not everyone can cancel the GST registration. Here you will tell who can cancel GST registration-
- The person registering himself A GST officer
- Legal heir of the registered person
- In case of death of a person, the successor can request the cancellation through the application.
The following information must be mandatorily specified by the applicant while applying for cancellation in Form GST REG-16:
- Contact address, which includes the mobile number and e-mail address.
- Grounds of cancellation.
- The desired date of cancellation.
- Particulars of the value and the tax payable on the stock of inputs, the inputs available in semi-finished goods, inputs available in finished goods, the stock of capital goods/plant and machinery.
- Details of registration of the entity if the existing unit merged, amalgamated, or transferred.
- Particulars of the latest return filed by the taxpayer along with the ARN of the particular return.
GST Registration Cancellation-Application Procedure
Must follow the below following steps for the Cancellation of GST Registration:
Step 1: Firstly, visit the Goods and Services Tax portal for the Cancellation of GST Registration.
Step 2: Click on the ‘Login’ button and enter the GST username and password with the captcha in the required field and click ‘login’.
Step 3: Now you have to click on the ‘Service’ in the menu bar, then select the ‘Application for Cancellation of Registration’
Step 4: Now the portal displays various tabs to cancel the registration form. There are three tabs like Basic Description, Cancellation Details and Verification. Click on each tab to enter details.
Provide Basic Details
Step 5: The Basic Details tab displays the pre-filled information in the sections of Basic Details and Address of Principal Place of Business.
Step 6: The applicant must fill the address manually for future correspondence, or check the Address option same as the above to copy the same address as in the Address of Principal Place of Business field.
Step 7: Then click on the “Save and Continue” button. A blue tick will appear on the Basic Details section indicating the completion of the Basic details. Now proceed with the next tab.
Provide Cancellation Details
Step 8: Select a suitable reason from the Reason for Cancellation drop-down list.
Step 9: Check the Verification statement box to declare that all the information provided in the form stands legally correct.
Step 10: Select the name of the authorized signatory from the Name of Authorized Signatory drop-down.
Note: The system auto-populates the authorized signatory’s designation or status.
Step 11: Enter the Place of making this declaration.
Step 12: Sign the form by using either the Digital Signature Certificate (DSC) or the EVC option. On selecting any of these below options, the registered user receives an OTP.
Using DSC Option
Step 13: If using a DSC, the user shall select the registered DSC from the emSigner pop-up screen and then proceed from there accordingly.
Using EVC Option
Step 14: Enter the OTP and then click on the Validate OTP button.
Step 15: On successfully filing the application for cancellation of registration, the system will generate the ARN and display a confirmation message.
Step 16: GST Portal will also send a confirmation message on the registered mobile phone number and e-mail-ID.
Step 17: After this process, the concerned Tax Official will review the application and make a decision accordingly.
Track Application Status
Step 1: To view the ARN, click on the “Track Application Status” under the services tab that is visible on the home page.
Step 2: Select the Submission Period radio button.
Step 3: Enter the From and To dates as mentioned in the form for cancellation of registration.
Step 4: Click the Search button. On clicking on the ‘search’ button, will display the ARN corresponding to the filled application along with the status.