Which circumstances can lead to cancellation of your GST Registration?

A Proper Officer can initiate cancellation of your GST registration in any of the following cases:

  • If a taxpayer (other than the composition dealer) has NOT filed his GST returns for straight SIX months.
  • If a Composition Dealer has NOT filed the GST returns for THREE straight years.
  • Supply of goods or services is made without issuing invoice with an intention to evade tax.
  • If a taxpayer takes voluntary GST registration but has not started a business within SIX months of registration.
  • Collects amount in the name of GST but fails to pay to the Government within three months from the due date of that return.
  • In case of violation of provisions of the CGST Act, 2017 or CGST Rules, 2017.
  • Closure of the business.
  • Death of the registered taxpayer.
  • Transfer of the firm due to merger or acquisition.
  • If the GST registration is obtained by fraud or willful misstatement of the taxpayer.
  • If a person is no longer liable to Collect Tax at Source (TCS) or Deduct Tax at Source (TDS).

    Smashing Podcast Episode With Paul Boag Conversion Optimization Inspired

    Sed ut perspiciatis unde omnis iste natus error sit voluptatem