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).