Options you have under GST registration – Amending, Cancelling & Revoking
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Once you have either migrated from your existing registration to GST registration, or applied for a new registration, you may feel the need to either amend some details, or cancel your registration altogether.
Here’s a quick overview of the 3 options to make changes to your GST registration details, and how to go about them:
Amendment of Registration
In case you want to amend any details of registration, you will need to keep the following points in mind:
- Any change in details furnished at the time of registration, must be submitted by you within 15 days from the date of such changes made in Form GST REG-13.
- Specific changes made in Form GST REG-11 relating to the name of the business, partner details, managing committee, and so on, will require approval from an officer. After verification, an approval order will be forwarded by the officer in Form GST REG-14 to amend the details.
- If you are looking to make any changes in your business details, which will result in change of PAN number, you will require a fresh registration in Form GST REG-01.
Cancellation of Registration
This is a situation which could occur if you migrated your registration from the earlier tax regime to GST registration and obtained a provisional registration, but did not submit the requisite details. In such a scenario, a show cause notice will be issued in Form GST REG-27, and there will be a hearing before cancelling the provisional registration. If the show cause hearing is not successful, or if the details are not provided within the stipulated period, the provisional registration allotted in Form GST REG-25 will be cancelled by issuing an order in Form GST REG-26.
Applying for Cancellation of Registration
In case you are applying to cancel your registration, the following points will apply:
- For registration done after being liable to register under GST – In this case, you should submit Form GST REG-14. The form must include 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.
- For Voluntary Registration – In this case, you will be allowed to apply for cancellation only after completion of 1 year of registration. In case a person has obtained voluntary registration but not commenced the business within 6 months from the date of registration, his registration will be automatically cancelled.
Cancellation of Registration by an officer
The registration granted to you may be cancelled by an officer under the following cases:
- Business is not conducted from the place of business declared by you.
- Invoice or bill is issued without supply of goods or services in violation of the provisions of the GST Act or rules.
- Being a Regular dealer, you have not furnished returns for consecutive 6 months / being a Composition dealer, you have not furnished returns for 3 consecutive quarters.
- Your businesses have been discontinued, or amalgamated with another entity, or demerged.
- There has been a change in the constitution of your business.
- Registration has been obtained by means of fraud, wilful misstatement or suppression of facts, and so on.
Once the proceedings have been initiated by the officer, the following process must be adhered to:
- A notice in Form GST REG-16 will be issued to you to show cause within 7 days. You will need to respond to the notice as to why your 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 to cancel the registration within 30 days from the date of show cause.
Revoking a Cancelled Registration
- In case the registration is cancelled by an officer, you can apply for revocation by submitting Form GST REG-20 within 30 days from the 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 the date of such application.
- If the officer is not satisfied, the revocation application is rejected in Form GST REG-5. Prior to this rejection, you will be issued a show cause notice in Form GST REG-22. You will need to reply within 7 working days as to why the application submitted for revocation should not be rejected in Form GST REG-23.
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Author: Pramit Pratim GhoshPramit, who has been with Tally since May 2012, is an integral part of the digital content team. As a member of Tally’s GST centre of excellence, he has written blogs on GST law, impact and opinions - for customer, tax practitioner and student audiences, as well as on generic themes such as - automation, accounting, inventory, business efficiency - for business owners.
Pramit Pratim Ghosh
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