GST Cancellation

Cancellation By GSTIN

(A) Non-filing of GST Returns - If a registered person under the regular scheme has not filed GST Returns for 6 months in a row.
(B) Non-filing of Composition Returns - If a registered person under the composite scheme has not filed GST Returns for 3 months in a row.
(C) No Business Activity - If anyone has opted for GST registration under the business name but has not begun any trade in the 6 months since the date of registration.
(D) Non-payment of Tax - In case any GST tax evasion is found out from the taxpayer's side, his GST Certificate will be cancelled as a suitable legal action.
(E) Unlawful GST Registration - If anyone has registered under GST through deceptive means, his GST Certificate will be cancelled immediately with retrospective effect.
(F) Violation of GST Rules - GST registrant has violated any rules or provisions as, under CGST Act 2017, he will be subject to statutory GST cancellation.

Voluntary Surrender Of GSTIN

(A) Accidental Registration - In case any accidental registration taxpayer can apply for surrender of registration.
(B) Turnover below Threshold - If taxpayer has turnover below the threshold limit then taxpayer can surrender existing registration.
(C) Dissolution or Amalgamation of Business - GST cancellation procedure is a must after closure of Business.

Documents Required For Cancellation

(A) GSTIN Login Credentials
(B) GSTIN Certificate
(C) Reason for Cancellation

Final Return – GSTR 10

GSTR-10 : is to be filed by a taxable person whose registered has been cancelled or surrendered. This return is also called a final return.
FREQUENCY : It is to be filed once, when GST Registration is cancelled or surrendered
DUE DATE : Within three months of the date of cancellation or date of cancellation order, whichever is later.