How to Amend, Cancel, or Revoke GST Registration

Last updated on July 17th, 2017 at 12:17 am

This post has been updated on 29 May 2017 to incorporate latest changes.

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-13.
  • 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-14 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 your Registration details

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 (Inputs,Semi finished goods, finished goods and capital goods), tax liability and tax payment along with relevant documents within 30 days.
    A taxable person who has voluntarily registered is allowed to apply for cancellation only after completion of 1 year of registration.

Cancellation of Registration by an officer

The registration granted to a taxable person will be cancelled by officer under following cases:

  • Business is not conducted from the declared place of business
  • Invoice or bill is issued without supply of goods or services in violation of the provisions of this Act, or the rules
  • A Regular dealer has not furnished returns for consecutive 6 months. In case of composition dealer, 3 consecutive quarters
  • Business discontinued, amalgamated with other entity, demerger
  • Change in constitution of business
  • Registration has been obtained by means of fraud, wilful misstatement or Suppression of facts, etc.

Cancellation process

  • A notice in Form GST REG-16 will be issued to the taxable person to show cause Within 7 days, the taxable person need to respond to the notice as Why his registration should not be cancelled in Form GST REG 17
  • If the reply is found to be satisfactory, the officer will drop the cancellation proceedings by issuing an order in Form GST REG-19. If the details are not satisfactory, the officer will issue an order in Form GST REG 18 for cancelling the registration within 30 days from the date of show cause

Cancellation Process

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-20 within 30 days from date of cancellation order
  • If the officer is satisfied, the cancellation is revoked by issuing an order in Form GST REG-21 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-22 and the taxable person need reply within 7 working days with the details as Why the application submitted for revocation should not be rejected in Form GST REG-23

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About the author

Pugal T & Yarab A

17 Comments

  • sir, actually i migrated in GST with service tax.
    I filled the details of only one director.
    Is there any need to fill all the directors details?
    If it is, how can i change it in migrated GST.

  • Sir I had taken my vat no on my old pan, after marriage I changed my pan but failed to inform vat office since last 2 years I am being filing returns on my new pan. My gst no has been allotted on my old pan which is already surrendered. I want to change my pan. How shall I do it.

  • We have two VAT RC and Provisional IDs in Jharkhand. One is for WCT another is for TRACTOR Sale.
    Against Tractor business ID, our WCT firm filled and submitted GST migration application recently. No ARN ack receipt note recd for the same. pORTAL Showing AS pending for verification.
    How to get this rejected on line, so as enable submit correct data.

    • If it is a change in the Principal place of business, an application in Form GST REG-11 must be submitted within 15 days of the change, which will require approval from an Officer. After verification, the Officer will approve the change within 15 working days.

  • Pls. Provide the excel format to switch ovr from current Indirect Tax (vat , cst,excise & srvice tax)etc.to G.S.T.Format.

    Also pls let me know the complete documentation for this.

    Thnx

  • I’m a registered dealer & I would like to change my firm’s name while (applying for / migrating to) GSTN. Is there a provision to do so, if yes, what is the procedure ?

    • For change in name of business, an application in Form GST REG-11 should be submitted. Within 15 working days, the Officer will issue an order for amending the details after due verification.

    • all the Commodities supplied by the business are not furnished/saved during registration process. How can I add some more important items
      in the saved application

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