Application for cancellation has to be made in form GST REG 16. The applicant shall discharge liability of input tax credit on stock/ capital goods or output tax payable on such goods on the date on which cancellation of registration is applied whichever is higher before cancellation of registration.
1. Fill online form GST REG 16 on GST portal- https://www.gst.gov.in
2. The following details must be included in form GST REG 16-
3. The proper officer reviews the application and issues an order for cancellation in the form GST REG-19 within 30 days from the date of application.
The cancellation will be effective from a date determined by the officer and he will notify the taxable person.
The proper officer can cancel the registration of person for the following reasons:
1. If a registered person contravenes the provisions as follows:
2. If voluntary registered person has not commenced business within 6 months of registration
3. If registered person has not filed returns for continuous 6 months ( 3 months in case of composition taxpayer)
4. If registration was obtained by means of fraud, willful misstatement or suppression of facts
This is applicable in case where the tax officer has cancelled the registration of a taxable person on his own motion. Such taxable person can apply to the officer for revocation of cancellation within 30 days from the date of the cancellation order by filing online Form GST REG-21 on GST portal.
If the period of 30 days has been lapsed, an application has to made with Additional commissioner/Joint commissioner for extension of 30 days. For further extension of 30 days the same is to be applied with commissioner.
A business can still apply for GST registration once it has been cancelled except where it was cancelled by the proper officer.
Proprietorship