Under which circumstances can a registered taxpayer file for cancellation of GST registration ?

Under which circumstances can a registered taxpayer file for cancellation of GST registration ?

Asked on January 11, 2018 in Miscellaneous.
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1 Answer(s)

A registered taxpayer can file for cancellation of GST registration on the occurence of any of the following events:
1. Discontinuance of business or closure of business.
2. Taxable person ceases to be liable to pay tax.
3. Transfer of business on account of amalgamation, merger, de-merger, sale, leased or otherwise.
4. Change in constitution of business leading to change in PAN.
5. Registered voluntarily, but did not commence any business within specified time.
6. Taxable person no longer liable to be registered under GST Act.

Answered on January 11, 2018.
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Gen GST