CANCELLATION OF REGISTRATION - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

8. CANCELLATION OF REGISTRATION 8.1 The proper officer may, either on his own motion or on an application filed by registered person or his legal heir (in case of death of such person) may cancel the registration as per Section 29 of CGST Act, 2017. The proper officer will have regard to the following, while cancelling registration- whether the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or whether there is any change in the constitution of the business; or where the taxable person is no longer liable to be registered under Section 22 or Section 24 of the CGST Act, 2017 or intends to opt out of the registration voluntarily made under Section 25 [voluntary registration]. 8.2 Superintendent of Central Tax has been specified as proper officer for this purpose. 8.3 No cancellation of registration if all dues paid- If a taxable person files earlier returns with late fee, pay taxes and other dues, the proper officer shall drop the proceedings of cancellation of registration and pass an order in FORM GST REG-20 as per provisions of Rule 22(4) of CGST Rules, 2017. 8.4 CBIC vide Circular No. 69/43/2018-GST dated 26.10.2018 has issued clarifications with regard to processing of the application for cancellation in FORM GST REG-16 .