GST Cancellation Status: Steps To Check It

For many people, registering and revoking GST registration can significantly cause inconvenience. These procedures include multiple steps, and skipping any of them will require restarting the entire process. 

The Reasons for Giving Up Your GST Number

The taxpayer must apply to the tax authorities online to surrender their GST number or GST cancellation. The taxpayer must just select the appropriate choice; the rationale for doing so is provided in the application itself. The taxpayer has the following alternatives from which to choose:

1. A modification in the business’s constitution results in a modification to PAN. 
2. Ceased to have a tax liability
3. Closure of Business: Business Transfer via Amalgamation, Demerger, or Merger 
4. The sole proprietor’s death

Tax Officer Cancellation of GST Registration

When the Tax Officer can cancel the transaction with facts, he uses Form GST REG-17 to issue the Show Cause notice, which initiates the cancellation process. The following conditions must be met for the cancellation process to begin:

1. The taxpayer neglected to file the return consistently for six consecutive weeks under the usual plan.
2. The taxpayer has neglected to file the return for the three consecutive periods under the composition system.
3. Taxpayers who voluntarily registered their firm did not launch it within the allotted six months.
4. Taxpayers do not operate out of the location where they are registered.
5. GST The process of obtaining a registration involves dishonesty or deliberate falsification of information.
6. Individuals or registered firms that violate one or more of the acts or sections of the GST Act issued by the GST Council.
7. No goods or services are given when the taxpayer provides goods and services without issuing a tax invoice or when a tax invoice is issued. For making a false input tax credit claim. To avoid or trespass the tax.
8. PAN is altered when the taxpayer’s constitution is changed.
9. If the taxpayer fails to provide the GST department with the necessary tax, interest, or penalty within three months of the payment date.
10. The GST officer must inform the taxpayer of the cancellation. This notice will be issued on Form GST REG 17 to issue show-cause notices. It must include the reason for the cancellation.

What documents are required to revoke a GST registration?

The documents required for the cancellation of the GST registration are as follows:

1. Your contact information, including your registered phone number and email address.
2. An explanation of your GST registration cancellation.
3. The business’s GSTIN is susceptible to cancellation.
4. Details about unpaid GST obligations, penalties, fines, and related matters.
5. Documentation of GST payments made to fulfill these responsibilities, as well as details about input tax credits.
6. Details regarding the materials kept in stock or used in your inventory’s semi-finished or finished goods.

How Can I Find Out My GST Surrender Status?

As having an active GST makes the taxpayer liable for paying taxes and filing GST returns, verifying the status of the GST surrender application is vital. The taxpayer may legitimately cease fulfilling these responsibilities only when the Department approves the application. 

To prevent unfavorable outcomes like fines and additional charges, the taxpayer can know his tax responsibilities in real time by checking the application’s status. The taxpayer must take the following actions to find out the status of the GST surrender application:

1. Enter your username and password to access the GST website.
2. Once at the homepage, select “Track Application Status” under the “Services” option. 
3. After entering the Application Reference Number (ARN), click “Search.” 
4. The status of the application will be shown on the screen at that moment. 
5. Click the link to transmit the current status to the registered email address and mobile number.

Final Return for GST cancellation

The taxable individual cancels or surrenders their GST registration before filing their GSTR-10 return. Another name for this is the last return.

Form GSTR 10 must be completed for the final return within 15 days of the cancellation date or the cancellation order date, whichever comes first. The primary purpose of the Final Return is to confirm that no GST is owed. 

The taxpayer will receive a notification in Form GSTR-3A advising him to submit the return within 15 days if he neglects to submit the final report in GSTR 10. If the taxpayer ignores them, actions will be taken to determine their liability.

Conclusion

Businesses and individuals alike must adequately verify the Registration for GST cancellation status. If not, the company will face fines and legal repercussions. The tax authorities revoke a person’s GST registration for various reasons, such as neglecting to file a return, breaking Act regulations, reorganizing the board of directors, and more. The taxpayer is required to pay all outstanding amounts.