Challenges to overcome in Revocation of Cancellation of Registration under GST CBIC through Removal of Difficulty Order No. 01/2020-Central Tax dated 25.06.2020 seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. However, ...
Reasons for GST Cancellation There are various reasons for GST cancellation which are as follows – Persons registered under any of the previous tax laws are not liable for registration under GST act. For example– The threshold limit for registration of already registered persons under VAT was Rs...
A composition dealer registered under GST had applied for cancellation of GST registration because he is no longer to be liable to be registered as his turnover is below the limit However he received a SCN stating that returns up to the date of cancellat
2Cancellation by the Jurisdictional Officer on an application filed by the registered person or by his legal heirs, in case of death of such person: Any person / entity who has obtained Registration under GST Act, 2017 can also apply for cancellation of the Registration, if such person is no...
Discontinuance/closure of his business; or The registered person is no longer liable to pay GST, or There has been a change in the constitution, forcing a change in the PAN; or He/ she is no longer eligible to be registered under GST law; or After obtaining voluntary registration, the ...
Under the provisions of section 29(2) of the Central Goods and Services Tax Act, 2017 details and situations have been mentioned under which the proper officer can cancel the GST registration. Check the same hereunder:-In case of non-filing of GST Return under the following cases: In the ...
If anyone has opted for GST registration under the business name but has not begun any trade in the 6 months since the date of registration. #4. Unlawful GST Registration If anyone has registered under GST through deceptive means, his GST Certificate will be cancelled immediately with retrospecti...
Learn about GST registration online: limits, step-by-step process, amendments and cancellations, and answers to frequently asked questions. Read on!
No, you are not required to file your GST Returns after applying for Cancellation of GST Registration ( FORM GST REG-16 ).As per Proviso to Section 29(1) of the CGST Act 2017, the GST Registration Number gets Suspended during the proceeding of cancelation of GST Registration.EXTRACT OF THE...
(Person required to TDS/TCS) or a person who has been given a Unique Identity Number under rule 17, who wants to voluntarily cancel his/her registration under sub-section (1) of section 29 shall have to submit an online application in FORM GST REG-16, along with complete details as ...