De-registration of GST, Goods and Services Tax - GST

[JOHN SHANNEL]

How do i deregister GST. Is there any timelimit.

Posts / Replies

[KASTURI SETHI]

Dear Querist,

Pl.elaborate your query.

[Shilpi Jain]

There is no time limit for being registered. In case you are not required to be registered you can go ahead and apply for cancellation.

[KASTURI SETHI]

SH. JOHN SHANNEL Ji,

Prior to 23.1.18 there was time limitation of one year (from the effective date or registration) for cancellation of voluntary registration as per proviso to Rule 20 of CGST Rules. This proviso has been omitted w.e.f. 23.1.18. Thus Voluntary registration can be cancelled at any time.

Detailed procedure has been laid down in Section 29(5) of CGST Act read with Rule 20 of CGST Rules.

.Clear all the Govt. dues. File all the GST returns including Annual Returns (if applicable) and Final return

[KASTURI SETHI]

Also see CBIC's Circular No. 69/43/2018-GST, dated 26-10-2018 as amended vide Circular No. 88/07/2019-GST dated 01-02-2019.

[JOHN SHANNEL]

thanks Mr Sethi.

I was told that cancellation can be done only after the period of one year but thats been omitted now. This is helpful.