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Cancellation / Surrender of GST Registration

Posted @ March 13, 2018, 10:31 pm under (GST Compliances)

Effective Date of Surrender/Cancellation
Decide the date from which you want to discontinue business and GST registration. 
File GST returns Due upto the Month of Surrender
File GST returns till the month of Closure of business.  
Intimation of Closure of business:
There is no procedure specified under GST for intimation of closure of office. The taxpayer needs to file onlineapplication in form REG - 16 for cancellation of GST Registration once upto date GST  returns are filed. Still if there is a gap in filing REG-16 and date of discontinuation of business then you may intimate closure of office to the GST department attaching copy of board resolution.   
The GST officer has to issue an order for cancellation in FORM GST REG-19 within 30 days from date of application. The cancellation will be effective from a date determined by the officer and he will notify the taxable person. 
Final Return
A taxable person whose GST registration is cancelled or surrendered has to file a return in the form of GSTR-10. This return is called as final return. GSTR 10 must be filed within three months from the date of cancellation or date of cancellation order whichever is later.  GSTR 10 is required to be filed only by the persons whose registration under GST has been cancelled or surrendered. 

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