How can I cancel my GST registration?
To cancel your GST registration, please follow these steps:
1. Go to https://www.gst.gov.in.
2. Use your user-ID and password to log in to the GST Portal.
3. Go to Services > Registration > Application for Cancellation of Registration.
4. The form called “Application for Cancellation of Registration” has three tabs. Make sure that the Basic Details tab is the one that is selected by default.
The first tab has pre-filled information in the Basic Details and Address of Principal Place of Business areas.
5. Either type in your address for future correspondence by hand or click the box that says “Address same as above” to copy the address from the Address of Principal Place of Business section.
6. Click the SAVE & CONTINUE button.
Notes:
The tab for Basic Details will become blue, and a check mark will show up next to it to show that all of the required fields have been filled out.
The following tab, “Cancellation Details,” will become active. You will need to make the right choices and fill out the right boxes with the right information.
7. From the explanation for Cancellation drop-down menu, choose a good explanation.
Notes: The following five reasons are available for selection:
a) Change in constitution of business leading to change in PAN
b) Ceased to be liable to pay tax
c) Discontinuance of business / Closure of business
e) Transfer of business on account of amalgamation, merger, demerger, sale, leased or otherwise
Change in constitution of business leading to change in PAN:
a) Enter the date from which registration is to be cancelled.
b) Provide the GSTIN of the transferee entity under the Details for Transfer, Merger or Change in Constitution section. System will validate the same, and based upon it’s Legal Name of Business, will auto-populate the Trade Name.
Ceased to be liable to pay tax:
a) Enter the date from which registration is to be cancelled.
b) Enter the value of stock and the corresponding tax liability on the stock.
c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
d) On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made.
Discontinuance of business / Closure of business:
a) Enter the date from which registration is to be cancelled.
b) Enter the value of stock and the corresponding tax liability on the stock.
c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
d) On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made.
a) Specify the reason for cancellation.
b) Enter the value of stock and the corresponding tax liability on the stock.
c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
d) On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made.
Transfer of business on account of amalgamation, merger, de-merger, sale, leased or otherwise:
a) Enter the date from which registration is to be cancelled.
b) Provide the GSTIN of the transferee entity under the Details for Transfer, Merger or Change in Constitution section. System will validate the same, and based upon it’s Legal Name of Business, will auto-populate the Trade Name.
8. Click the SAVE & CONTINUE button.
Notes:
- This will mark the second tab also as complete.
- The next tab, Verification will get activated.
- Check the Verification statement box to declare that the information given in this form is true and correct, and that nothing has been concealed therefrom.
- Select the name of the authorised signatory from the Name of Authorized Signatory drop-down.
- Enter the Place of making this declaration.
Note: Notice that the system auto-populates the authorised signatory’s designation or status.
- Sign the form by using either your Digital Signature Certificate (DSC), or the EVC option.
Notes:
- For the purpose of simplicity, this user manual has followed the EVC path.
- If using a DSC, you will be required to select your registered DSC from the emSigner pop-up window and then proceed from there accordingly.
13. Enter the OTP.
Notes:
Once the application for cancellation of registration has been properly filed, the system will create the ARN and show a message confirming it.
GST Portal will also send a confirmation message to your registered email address and mobile phone number.
After this point, the Tax Official in charge will look over your application and make a choice based on what they see.
14. To view the ARN, navigate to the Services > Registration > Track Application Status option.
15. Select Submission Period radio button.
16. Enter the From and To dates between which you filed for cancellation of registration.
17 Click the SEARCH button.
Note: The search result will display the ARN corresponding to your filed application.
Withdrawal of cancellation of registration application.
Taxpayer can withdraw his/her request for cancellation of registration till the time the authorized tax officer has not taken any action on the application. To withdraw the request for cancellation of registration, perform the following steps:
1. Login to the GST portal with valid credentials. Click the Services > User Services > View My Submissions option to view your submissions. Click the withdraw button.
Note: The withdraw option will only be available till the time the authorized tax officer has not taken any action on the application i.e. the status of the Application is in “Pending for Processing” status. In case, tax officer has initiated some action on the application, there would be no withdraw button available for the taxpayer to withdraw his/her application.
2. Click the CONFIRM button.
3. A confirmation message will be displayed on the screen. Click the OK button.
4. Updated list of My Submissions is displayed. Withdrawl hyperlink will not be visible now.
Note: An alert will be sent to the authorized officer mentioning that the Application with XXXXXXXXXX ARN number has been withdrawn by the Applicant.
Login Link : https://services.gst.gov.in/
CANCELLATION of GST :
https://tutorial.gst.gov.in/userguide/registration/Cancellation_of_Registration_manual.htm