When Does GST Registration gets cancelled?
Once GST registration obtained, can such registration of GST be cancelled?
As per GST Law, any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 21 of the MGL. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed.
Cancellation of Registration under CGST Act means cancellation under SGST Act also?
The cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 21 (6))
When does GST authorities cancel GST Registration?
According to GST Law, in certain circumstances specified under section 21(2) of MGL, the proper officer can cancel the registration on his own. Such circumstances include not filing return for a continuous period of six months (for a normal taxable person) or three months (for a compounding taxpayer), and not commencing business within six months from the date of registration. However, before cancelling the registration, the proper officer has to follow the principles of natural justice. (Section 21 (4))
The GST registration is obtained by means of wilful mis-statement, fraud or suppression of facts?
As per GST Law under section 21(3), the registration may be cancelled with retrospective effect by the proper officer.
This posts explains about the GST cancellation situations. If you would like to comment more about cancellation of GST registration, share below:
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