How to Amend, Cancel, or Revoke GST Registration
This post has been updated on 29 May 2017 to incorporate latest changes.
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.
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.
- 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
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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Author: Yarab AYarab is associated with Tally since 2012. In his 7+ years of experience, he has built his expertise in the field of Accounting, Inventory, Compliance and software product for the diverse industry segment. Being a member of ‘Centre of Excellence’ team, he has conducted several knowledge sharing sessions on GST and has written 200+ blogs and articles on GST, UAE VAT, Saudi VAT, Bahrain VAT, iTax in Kenya and Business efficiency.
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