9911796707
TMI BlogCancellation of Registration in GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... The registration can be cancelled for the following reasons: a) a person registered under any of the existing laws, but who is not liable to be registered under the GST Act; a) 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; a) there is any change in the constitution of the business; a) the taxable person (other than the person who has voluntarily taken registration under sub-section (3) of section 25 of the CGST Act, 2017) is no longer liable to be registered; a) a registered person has contravened such provisions of the Act or the rules made thereunder; a) a person paying tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of such notice, as to why his registration shall not be cancelled; will be issued. iv. The reply to the show cause notice issued has to be furnished by the registered person in FORM REG 18 within a period of seven working days. v. In case the reply to the show cause notice is found to be satisfactory, the Superintendent of Central Tax will drop the proceedings and pass an order in FORM GST REG 20. vi. However, when the person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the Superintendent of Central Tax will issue an order in FORM GST REG-19, within a period of thirty days from the date of application or, as the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S/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. Revocation of Cancellation: i. When the registration has been cancelled by the Proper Officer (Superintendent of Central Tax) on his own motion and not on the basis of an application ,then the registered person, whose registration has been cancelled, can submit an application for revocation of cancellation of registration, in FORM GST REG-21, to the Proper Officer (Assistant or Deputy Commissioners of Central Tax), within a period of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST REG-24, the Proper Officer (Assistant or Deputy Commissioners of Central Tax) shall dispose of the application within a period of thirty days from the date of the receipt of such information or clarification from the applicant. In case the information or clarification provided is satisfactory, the Proper Officer (Assistant or Deputy Commissioners of Central Tax) shall dispose the application as per para (iii) above. In case it is not satisfactory the applicant will be mandatorily given an opportunity of being heard, after which the Proper Officer (Assistant or Deputy Commissioners of Central Tax) after recording the reasons in writing may by an order in FORM GST REG- 05, reject the application for revocation of cancellation of registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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