How to cancel GST Registration [ Part 2 Video Tutorial ]

By | November 19, 2018
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(Last Updated On: November 19, 2018)

How to cancel GST Registration

Video Tutorial by CA Satbir Singh  .

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  1. What GST office is required to do before canceling Registration? Cancellation [or suspension] of registration 1 [Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. ] [Section 29(2) of CGST Act 2017 1 Note-1 : Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.
  2. How Can GST registration be Cancelled by GST Officer? Cancellation of registration Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled Rule 22(1) of the CGST Rules, 2017 ]
  3. How Can GST registration be Cancelled? Cancellation of registration The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. Rule 22(2) of the CGST Rules, 2017 ]
  4. How Can GST registration be Cancelled? Cancellation of registration Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20: I Rule 22(4) of the CGST Rules, 2017 ]
  5. How Can GST registration be Cancelled? Cancellation of registration Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under 1I***] rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing hinm to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub section (5) of section 29. I Rule 22(3) of the CGST Rules, 2017 1
  6. Can Legal heir apply for cancellation of GST registration after death of proprietor? Cancellation of registration The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. I Rule 22(5) of the CGST Rules, 20171
  7. When can GST registration be Suspended? Cancellation [or suspension] of registration 1 [Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed .] e engisered person, the regs may pe prescribed 1 [Section 29(1) of CGST Act 2017 ] Note 1: Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified
  8. What if GST is not paid and GST registration is cancelled? Cancellation Ior suspension] of registration The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. [Section 29(3) of CGST Act 2017 ]
  9. What will happen under CGST Act if GST registration is cancelled under State GST Act ? Cancellation ‘Ior suspension] of registration The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act. [Section 29(4) of CGST Act 2017 ]
  10. What will happen under CGST Act if GST registration is cancelled under State GST Act ? Cancellation Ior suspension] of registration. Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed1: [Section 29(5) of CGST Act 2017 ] Note 1: Refer rule 44 of the CGST Rules, 2017. (Manner of reversal of credit under special circumstances)
  11. How to Calculate GST Payable if registration is cancelled? Cancellation [or suspension] of registration The amount payable under sub-section (5) of Section 29 shall be calculated in such manner as may be prescribed1 [Section 29(6) of CGST Act 2017 1 Note 1: Refer rule 44 of the CGST Rules, 2017.(Manner of reversal of credit under special circumstances)
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