GST Registration Cancellation

Cancellation of GST means when a taxpayer is no more eligible for paying GST charges. Apart from eligibility, there are many other reasons for cancelling GST registration.

  • 1. A person’s business has been discounted or give one’s business to another person because of personal or professional reason.
  • 2. There is any change in the constitution of the business.
  • 3. A taxable person has voluntarily taken registration under subsection (3) of section 25 act.
  • 4. Of section 25 has not commenced business within six months after GST registration.
  • 5. Any GST registered person under composition levy has not furnished returns for three consecutive tax periods.
  • 6. Registration has been obtained illegally.