The registration granted under GST can be cancelled for many reasons which is specified in the Act. The cancellation can either be initiated by the department at its own motion or the registered person can apply for cancellation of their own GST registration. In case of death of any GST registered person, wherein the death id of the Proprietor of a proprietorship concern, the legal heirs can legally apply for cancellation of their GST Registration. When the proceedings for cancellation of GST Registration is pending, the registration may be suspended for such period and in such manner as may be prescribed by the authorities. In case the registration has been cancelled by the GST department by the proper officer there is a provision for revocation of the cancellation at the request of the taxpayer. On cancellation of the GST registration, the taxpayer needs to file a return which is called the final return in Form 10. The final return has to be filed within three months of cancellation of GST registration or else there is late fees of Rs. 10,000/-.
Reason for Cancellation:
The GST registration can be cancelled for the following mentioned reasons:
Suspension of Registration:
Procedure for cancellation:
When the registration of a registered person other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the composition scheme or TDS/TCS has been cancelled, the person has to file a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. The Late Fees for filling Form 10 will be Rs. 10,000/-
Revocation of Cancellation of Registration:
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