How to Amend, Cancel, or Revoke GST Registration

In our previous posts, we discussed how you can transition to a GST Registered Dealer and how to apply for a new GST registration

Let us now understand how to:

  • Amend your registration details
  • Apply for cancellation of registration
  • Revoke your registration if it is cancelled

Amending Your Registration Details

  • Any change in details furnished at the time of registration must be submitted within 15 days from the date of such changes in Form GST REG-11.
  • Specific changes in Form GST REG-11 relating to the name of the business, partner details, managing committee, and so on, require approval from an officer. After verification, an approval order by the officer is sent in Form GST REG-12 to amend the details.
  • Changes in business details that result in change of PAN number of the registered tax payer, require a fresh registration in Form GST REG-01.

Amending GST Registration

Applying for Cancellation of Registration

  • A registered taxable person seeking cancellation of registration, should submit Form GST REG-14 along with details of closing stock and other relevant documents.
  • Within 7 days, a notice in Form GST REG-15 is issued to the taxable person to show cause with reason for such cancellation.
  • After verification and approval by an officer, cancellation order in  Form GST REG-16 is issued within 30 days from the date of receipt of Form GST REG-15 or date of show cause.

How to Cancel GST Registration

A taxable person who has voluntarily registered is allowed to apply for cancellation only after completion of 1 year of registration. An officer determines the effective date of cancellation after directing the taxable person to clear any tax arrears and penalty, if any.

Revoking a Cancelled Registration

  • In case the registration is cancelled by an officer, a taxable person can apply for revocation by submitting Form GST REG-17 within 30 days from date of cancellation order.
  • If the officer requires additional details or clarification, Form GST REG-3 is issued within 3 working days.
  • The taxable person then needs to respond by providing requisite details in Form GST REG-4 (within 7 working days).
  • If the officer is satisfied, the cancellation is revoked by issuing an order in Form GST REG-18 within 30 days from date of such application.
  • If the officer is not satisfied, the revocation application is rejected in Form GST REG-5. Prior to this rejection, the taxable person will be issued a show cause notice in Form GST REG-19 and hearing.

Revoke Cancelled GST Registration

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Pugal T & Yarab A

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