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An Overview of Surrender or Cancellation of GST Registration

Nowadays, everyone is aware of GST because it is one of the most discussed topics in India. Still, people are confused regarding the method, filing GST Returns, tax challan & other forms for GST. In India, the Central Tax Authority will cancel the GSTIN issued to the taxpayer by the Cancellation of GST Registration. With the help of this, he or she will not be the authorised person anymore & irrecoverable from them as he or she is not a registered person under GST & there is no system to pay/collect the GST anymore.

There are many cases in which GST is required to get a Cancellation. But nowadays, a significant issue is on the rising mode of how to surrender GST and where the Surrender of GST Registration can be done. So don't worry; if you want to surrender your GSTIN, then you can contact Corpbiz; we have highly experienced GST experts who can help you with GST Surrender.

A registered person or individual who has a GST Registration can surrender GSTIN by filing a return in the form of GSTR-10; this return is called a Final Return. Most or entities or individuals who supply goods & services in India have a GST Registration Number. After getting the GST Number, sometimes the owner of the Business requires the Surrender of GST Registration for the same; a proper application with clarification & return filing must be complied for being eligible for the Surrender of GST Registration in India.

Primary Reasons for the Surrender or Cancellation of GST Registration

The following are the main reasons behind the Surrender or Cancellation of GST Registration:

  • Closure of Business;
  • Transfer of Business;
  • Change in the Constitution (for e.g., a Private Limited Company has turned into a Public Limited Company);
  • The Business has been assigned completely, amalgamated, demerged or contrarily disposed of; the transferee or the new business form demerger or amalgamation has to get registered. The transferor will withdraw its GST Registration if it ends up existing.
  • Cancellation of GST occurs when turnover is less than Rs. 20 lakhs;
  • Cancellation by a tax officer if the Business does not follow the established parameters.

CGST Rule for Cancellation of GST Registration

  • Where the proper Officer has several reasons to believe that the Registration of a person or an individual is liable to be cancelled under Section 29 of the CGST Act, he or she shall issue a notice to such person in Form GST REG-17 requiring the person to show cause within 7 working days from the service date of such notice, as to why their Registration shall not be cancelled.
  • The reply to the notice (show cause) issued under sub-rule (1) shall be provided in Form REG-18 within the specified time period;
  • Where an individual who has submitted an application for the Cancellation of GST Registration is no longer liable to be registered or their Registration is liable to be cancelled, the Officer shall issue an order in Form GST REG-19 within 30 days from the date of application submitted under sub-rule (1) of Rule 20/as the case may be, the reply date to the show cause issued under sub-rule (1), cancel the GST Registration with effect from a date to be determined by them & notified the taxable person, directing him to pay arrears of any tax, interest/penalty including the amount liable to be paid under sub-section (5) of Section 29;
  • Where the reply provided under sub-rule (2) is found to be satisfactory, the Officer shall drop the proceedings & pass an order in Form GST REG-20;
  • The provisions of sub-rule (3) shall apply to the legal heirs of a deceased proprietor as if the application had been submitted by the proprietor himself.

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Different Ways of Surrender or Cancellation of GST Registration

GST Registration in India can be Surrender or cancelled through the following ways:

  • By GST Officer: The Officer can cancel the Registration if the Organisation falls under the following conditions:
  • If the registered company hasn't generated any business in the last 6 months after GST Registration;
  • If the Organisation has violated any law against GST;
  • If the process of GST Registration has been done through fraud methods;
  • A composition registered person hasn’t filed tax for 3 consecutive years;
  • Or any other issue.
  • GST Surrender by the Registered Person: A registered person can apply for the Cancellation of GST Registration by himself:
  • If your Business has been discontinued;
  • If the Business is no longer liable to GST (for instance, you have taken Registration for the sake you trade inter-state, but later the Government relaxed the norms that GST Registration is not mandatory for inter-state trade);
  • If your turnover is less than Rs. 20 lakhs;
  • If you are shutting down your business/profession;
  • Death of Proprietor in case of Sole Proprietorship.
  • GST Surrender by Legal Heir: A legal heir can apply for Cancellation of GST Registration after the Death of the Proprietor in case of Sole Proprietorship.

Requirements for Cancellation of GST Registration

The following details must be mandatorily defined by the applicant while using for Cancellation in Form GST REG-16:

  • Contact address which includes the mobile number & email address;
  • Grounds of Cancellation;
  • Desired date of Cancellation;
  • Specifications of the value & tax payable on the stock of inputs, the inputs possible in semi-finished goods, inputs available in complete goods, the stock of capital goods or plant & machinery;
  • Specification of the last return filed by the taxpayer along with the ARN of the particular return;
  • Details of Entity Registration if the present unit amalgamated, merged, or transferred.

Procedure for GST Cancellation

  • If the GST Officer has reasons to remove the enrolment of an individual or a person, then he or she will send a show-cause notice to such individual in Form GST REG-17;
  • The person must reply to a show cause notice in Form REG-18 within 17 days from the date of service of notice why their Registration shouldn’t be removed;
  • If the answer you provided is found to be satisfying, then the usual Officer will leave the proceedings & give an order in Form GST REG-20;
  • In case the GST Registration is likely to be cancelled, then the proper Officer will assign an order in Form GST REG-19. The order will be posted within 30 days from the date of return to the show cause.

Procedure for GST Surrender

Following is the procedure for GST Surrender:

  • First, you need to analyse why your Business needs the GST Surrender;
  • Then, you need to follow some major steps for GST Surrender. You can contact Corpbiz; our experts will help you with this;
  • The Department always asks for the genuine & correct reason for the Surrender of GST Registration, whether the surrender GSTIN Number is suo motto by the Officer/Voluntarily by the applicant;
  • Officials made the complete compliance treatment of Business very abridged. An applicant deciding on the GST Surrender process can fill the application form online on the official website of GST without visiting the Department;
  • Our experts will help you in filing the application online and submit it to the Department after affixing the DSC.

Note: Before visiting the GST website, the applicant must consult with the GST experts to know the process of how to surrender a GST number. Corpbiz can help you with GST Surrender without any hassle.

Frequently Asked Questions

It means that the taxpayer will no longer be a GST Registered person and will not have to pay/collect GST.

GST Surrender can be proceeded by a registered taxpayer by GST Officer/by a legal heir.

Registration of GST can be removed by any individual who is no longer required to file GST Return if their annual turnover is under the exemption limit/the taxpayer is no longer to be a registered person or/any other purpose.

Yes, a taxpayer is informed by way of the issue of show cause notice in Form GST REG-17.

The taxpayer will again be treated as an active taxpayer & all the access given to active taxpayers will be immediately enabled on the official website of GST.

You have to register all your returns & prepare all your dues with the GST Department for Cancellation. You can't continue ahead for Cancellation unless & until you clear all your dues.

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