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GST Registration
GST Registration
In India, only people who meet certain criteria can apply for the GST
cancellation process in India. They are:
Registered taxpayers
Registered officers
Legal heir, in case of death of the taxpayer
What are the reasons on which the tax officer shall cancel the GST
registration?
The individual does not carry on any business from the business
place so declared.
Supply of goods without any bills or invoices.
Anti-profiteering provisions are violated by him.
D ocu me nts Req uire d fo r G ST C an cel lati on Onl ine
i) The first step is that the tax officer shall send a show cause notice to the person
under FORM GST REG-17.
ii) The individual upon receipt of notice is provided a period of 7 days to reply under
FORM GST REG-18 stating the reasons as to why his registration should not not be
cancelled.
• iii) If his reply is convincing and satisfactory the tax officer
shall drop
iii) If his replythe proceedings
is convincing against
and satisfactory thehim, would
tax officer shall not
drop cancel
the his
proceedings against him, would not cancel his registration and pass an
registration and pass an order under FORM GST REG-20.
order under FORM GST REG-20.
iv) If however the reply is not satisfactory and the
registration
iv) If however the is liable to cancelled
reply is not hetheshall
satisfactory and cancel
registration the same
is liable to by
cancelled he shall cancel the same by passing an order under FORM GST
passing
REG- 19. Suchan order
an orderunder
would beFORM GST30REG-
sent within 19. the
days from Suchdateanon order
would
which the bereply
sentto within 30 days
the tax officers noticefrom thereceived.
has been date on which the
reply to the tax officers notice has been received.
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