PROCESSING OF SUOMOTTO CANCELLATION OF REGISTRATION

1. Select the particular GSTIN from the Active List for which cancellation is to be initiated. Click
on the hyperlink on GSTIN.

2) For the officer having the permission to initiate cancellation, under Action Button- Cancel will be
available

On clicking Cancel button, the officer has to select a reason for cancelling the registration. This
is communicated as a notice to the taxpayer as to why the registration cannot be cancelled for
the selected reason. The rules provide for Personal hearing , for which the officer has to
intimate the date and time of personal hearing while initiating cancellation. Step[ by step
screenshots are shown below:
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4) Dashboard of the officer- After initiating cancellation, the GSTIN is reflected under “Response
awaited” category in the dashboard of the range officer. On receipt of reply from the taxpayer, the
record moves to the category “Response Query/SCN” in the dashboard.

5) When clicked on Response Query/SCN, the worklist appears as below for further action by the
officer
6)On click of GSTIN hyperlink, the response to the query filed by taxpayer appears as shown below

7)When clicked on View Registration, the “Cancellation Details” viz.,details of notice sent – is
appearing in the first tab. Subsequent tabs displays the registration details.
8) On click of Action button, Record PH, Approve and Reject appears. Record PH can also be done in
the “Response awaited” stage.

9)After recording the PH and saving, it appears as Edit PH, which can be used for capturing further
details of PH
10)Click of Reject button, leads to dropping the cancellation proceedings for which Remarks need
to be entered by the officer. After Rejection, the GSTIN will remain in Active List.

11)Click of Approve button, leads to cancellation of registration for which outstanding tax liabilities,
if any, need to be captured
12) Otherwise, Remarks can be entered for finalising the cancellation proceedings. After
cancellation, the GSTIN should move to Inactive List.

13) Even if the taxpayer is attending PH before filing a response, further action on the cancellation
for proceeding with the cancellation or dropping cancellation proceedings can be initiated only, if
the response alert is received in the dashboard of the officer, as indicated in above screens.

14) RESPONSE NOT RECEIVED - Similarly, if no response is filed by the taxpayer, the only option
would be to proceed with the cancellation for which alert is shown in the dashboard as “Response
not received”.
15) For Response not received, GSTN can only be cancelled.

16) Cancelled Record Is available in the Inactive list .

On click of view History under Action column the cancellation transactions are updated. On
click of the hyperlink ARN/GSTN and from the action button on click of Approval History, details of
the cancellation is displayed.
In Inactive list on click of the eye icon in history button, cancellation details along with response to
scn is given