Can You Cancel Your GST Number?

The GST (Goods and Services Tax) registration can be canceled if certain conditions are met. This article provides a detailed guide on how to cancel your GST number, along with the necessary steps and things to keep in mind.

Can You Cancel Your GST Number?

Yes, you can cancel your GST number if all your GST liabilities are settled and all returns, including GSTR 3B and GSTR 1, have been filed up to the date of cancellation. It's important to ensure that all your GST returns are up-to-date before proceeding with the cancellation process.

Things to Keep in Mind Before Cancellation

Before applying for the cancellation of your GST registration, make sure that:

All your GST liabilities are fully paid. All required GST returns have been file up to the date of cancellation. This includes completing GSTR 3B and GSTR 1. You are no longer liable to be registered.

Steps to Cancel Your GST Registration

Finding yourself in a situation where cancellation of GST registration is required? Here are the detailed steps you should follow to successfully cancel your GST number.

Step 1: Login to Your Account

To begin the cancellation process, log in to your GST portal. Ensure that your credentials are correct to access the necessary information.

Step 2: Navigate to Service Registration Application for Cancellation of Registration

Once logged in, go to the Services tab, navigate to Registration, and select Application for Cancellation of Registration.

Step 3: Fill in Address for Future Communication

Fill in your address where future communication should be sent. If the address remains the same, select the option accordingly. Proceed to the Cancellation Details tab.

Step 4: Provide Reason for Cancellation and Date of Cancellation

Select the appropriate reason for cancellation and enter the exact date of cancellation. This information will be crucial in processing your application.

Step 5: Verification Tab and Digital Signature

Move to the Verification tab and either verify using EVC (Electronic Verification Code) or a digital signature. This process will usually generate an ARN (Application Registration Number).

Note: Ensure that all returns till the date of cancellation are submitted before applying.

Reasons for Cancellation of GST Registration

For specified reasons, the registration granted under GST can be canceled. It can be initiated either by the department or by the registered person themselves. A registered person can submit an application for cancellation electronically. The Superintendent of Central Tax will issue an order in FORM GST REG-19 within 30 days from the date of application. This process is designed to streamline the cancellation process and ensure fairness.

The Procedure for Cancellation

Cancelling a GST number is a straightforward process if you follow these steps correctly:

Login to your GST portal. Under the Service tab, you'll find the option for Application for Cancellation of Registration. Fill in the basic details, including the reason for cancellation and any available input details. Provide verification details.

For cases where no tax invoices have been issued, the process is fairly straightforward. However, in situations where tax invoices have been issued, the process may require additional steps to address these transactions.