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What is Surrender of GST Registration?

Most persons or entities who supply goods and/or services in India have a GST registration. After obtaining GST registration, sometimes a GST registration may need to be cancelled. Some of the most common reasons for cancellation of GST registration are closure of business, no requirement to pay GST, transfer of business, change in constitution and no business activity. Surrendering a GST registration will reduce the compliance requirement for the taxpayer, as GST returns would not longer have to be filed monthly. To cancel a GST registration, application must be submitted on the GST Common Portal in FORM GST REG-16 along with the required information. On submission of an application for cancellation of GST registration, the GST officer is required to verify the application and issue an order in FORM GST REG-19, within 30 days from the date of application.

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What is cancellation of GST registration by Proper officer:

The registration can be cancelled by proper officer, if the taxpayer-
  • have contravened prescribed provisions and rules of the Act.
  • being a Composition taxpayer failed to furnish returns for three consecutive tax periods.
  • being a Normal taxpayer failed to furnish returns for a continuous period of six months.
  • had opted for voluntary registration but failed to do business within six months from the date of registration.
  • had obtained registration by means of fraud, willful misstatement or suppression of facts.

What is revocation of cancellation of GST Registration?

The GST Act is very comprehensive and covers various situations a taxpayer may face with provision and procedures. In this article, we look at the procedure for revocation of GST registration cancellation order along with the applicable forms. The provision for revocation are contained under rule 23 of the CGST Rules, 2017. Note: Revocation of GST registration can be initiated if a GST registration certificate has been cancelled by GST authorities.

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FAQ’s on Surrender and Revocation of GST Registration:

While a taxpayer can opt to cancel registration himself, a Proper Officer can is also authorised to do so. The provisions related to this are covered in section 29(1) of CGST Act 2017.
  • Cancellation of GST registration by a registered person (or his legal heirs)
  • Cancellation of GST registration by the Proper Officer
You cannot simply cancel your registration for any reason. You can opt can opt for cancellation of registration for the following reasons:
  • If the business of Registered Person has been discontinued.
  • If the Registered business has been sold or transferred to some other entity, such other entity needs to register under GST.
  • If the person or business is no longer liable for GST registration (Migrated GST Persons can cancel registration if their supply is exempted or turnover is less than threshold exemption limit).


In case of voluntary registration (taken despite not being liable for), no cancellation is allowed until the expiry of one year from the effective date of registration.
Your registration can also be cancelled by a Proper Officer if he finds certain specified defaults in your registration. But before cancelling your registration, he will give you an opportunity to be heard on the following grounds:
  • You have contravened prescribed provisions and rules of the Act.
  • You being a Composition taxpayer failed to furnish returns for three consecutive tax periods.
  • You being a Normal taxpayer failed to furnish returns for a continuous period of six months;
  • You had opted for voluntary registration but failed to do business within six months from the date of registration;
  • You had obtained registration by means of fraud, willful misstatement or suppression of facts.
If you opt to cancel your registration, you need to apply for it on the GST Common Portal. You must do this within 30 days of the event which made you cancel your registration. You will need data of stock held on the date and the quantum of dues of payments and credit reversal, and the particulars of payments made.

After you apply for cancellation, the Proper Officer will review your application. Once he is satisfied with it, he will cancel the registration within 30 days from the date of application or the date of reply to notice.
The GST Act is very comprehensive and covers various situations a taxpayer may face with provision and procedures. In this article, we look at the procedure for revocation of GST registration cancellation order along with the applicable forms. The provision for revocation are contained under rule 23 of the CGST Rules, 2017.

Note: Revocation of GST registration can be initiated if a GST registration certificate has been cancelled by GST authorities.

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