GST registration can be canceled by the registered person in case GST does not apply to him or he’s shutting down his business, his legal heirs, tax officer, in case of a registered person's death. If the person has obtained the GST registration voluntarily he has to wait for The expiry of one year from the effective date of registration Because he cannot apply for GST registration cancellation before the expiry date.

In case the taxable person does not conduct any business from the declared place of business Then the officer has the authority to cancel the GST registration for dad taxable person. The officer can also cancel GST registration granted to a person to issue an invoice or bill without supply of goods or services in violation of GST rules and the GST act. The officer needs to issue a notice to the taxable person registered under GST before the cancellation of the registration. If the taxable person does not wish to get his registration canceled then he is required to show calls within 7 working days from the date of service of such notice.

GST registration can be canceled because of discontinuance or closure of a business, or if there is a transfer of business due to please, sale, demerger, merger, amalgamation, or any other reason. If there is that of the sole proprietor or there is a change in the constitution of business then GST registration can be canceled. Taxpayers who are not under the mandatory net of GSP can also get their registration canceled. The taxpayers can apply for the cancer GST registration in the above cases as it is given under section 29 of the CGST act.

The taxpayers who are registered as tax doctors or who have been allotted UIN Cannot file the cancellation of GST registration.

The forms used to cancel GST registration are GST REG-16, GST REG-17, GST REG-18, GST REG-19, and GST REG-20.

When the taxpayer himself applies for the cancellation of registration he has to fill the form GST REG 16 form. There is no consideration for the application other than the fact that the application has elapsed one or more years after the registration.

Form GST REG 17 is used by the authorized GST officer and he initiates the cancellation of registration by issuing this form. The officer can ask for the show calls as if why the registration of the entity should not be canceled to the taxpayer by using this form.

The reply to the show-cause notice can be furnished through GST REG 18 form and the taxpayer must fill this form and reply to the notice within 7 days of issuance of the notice explaining.

When the GST officer issues a formal order for the cancellation of the GST registration he uses the GST REG 19 form.

GST officer can direct for the revocation of cancellation of registration or the proceeding towards the cancellation If he is satisfied with the show-cause notice. To revoke the cancellation he passes the order in the form GST REG 20.

This Article Does Not Intend To Hurt The Sentiments Of Any Individual Community, Sect, Or Religion Etcetera. This Article Is Based Purely On The Authors Personal Views And Opinions In The Exercise Of The Fundamental Right Guaranteed Under Article 19(1)(A) And Other Related Laws Being Force In India, For The Time Being.