Table of Contents
- 1 How do I cancel an existing GST?
- 2 How do I cancel a duplicate GST number?
- 3 Can I cancel GST registration without filing returns?
- 4 What happens if a person does not file GST returns?
- 5 What is the time limit for revocation of cancellation under GST?
- 6 Is GST registration required for inter-state transactions?
How do I cancel an existing GST?
Procedure. A registered person can submit an application for revocation of cancellation, in form GST REG-21, if his registration has been cancelled suo moto by the proper officer. He must submit it within 30 days from the date of service of the cancellation order at the Common Portal.
How do I cancel a duplicate GST number?
Fill form GST REG – 16 applications for cancellation of GST Registration and provide details like liability date, details of payment, inputs, and capital goods held in stock. The person must reply in Form REG – 18 within 7 days after the notice asking the cause for the cancellation of registration.
Can I cancel GST registration without filing returns?
Under GST, a taxpayer and a proper officer can initiate the cancellation of GST registration. A taxpayer other than composition taxpayers fails to file returns for six continuous periods. An assessee has taken voluntary GST registration but has not started a business within six months of registration.
How do I download an amended GST certificate?
Here is a step-by-step process to download GST Registration Certificate:
- Step 1 – Login to GST Portal.
- Step 2 – Go to ‘Services’ > ‘User Services’ > ‘View/ Download Certificate.
- Step 3 – Click on the ‘Download’ icon.
- Step 4 – Open the downloaded PDF document and take a printout.
What to do if your GST registration has been canceled?
If the person, whose GST registration has been canceled by the proper officer for not filing GST returns, wants to continue his/her business, s/he will have to apply for a revocation of the cancelled GST registration.
What happens if a person does not file GST returns?
If a registered person does not file GST returns or does not comply with the statutory provisions, s/he will lose his/her GST registration.
What is the time limit for revocation of cancellation under GST?
Revocation of Cancellation under GST In case of cancellation imposed by an authorised officer, the given taxpayer can apply revocation of cancellation within thirty days from the date of the cancellation order.
Is GST registration required for inter-state transactions?
Likewise, a person making inter-state transactions of taxable goods/services is also required to be registered under GST. In a similar manner, if a taxpayer is no more liable to pay tax, he can also chose to cancel his/her GST registration.