1Your business requirement
Placeholder: add the first situation in which this service applies.
GST Number Cancellation
GST cancellation service from Right Auditor provides guranteed cancellation and smooth GST registration in future, and formal cancellation as per GST Act.
What this Service Includes
- GST Cancellation application
- Final return
Documents required
- GST user id and Password
When you may need GST Number Cancellation
2Your records or filing
Placeholder: add a relevant document, filing or compliance trigger.
3Your next step
Placeholder: explain when a client should contact Right Auditor for this service.
Important points for GST cancellation
Savings in cost
Incase business is discontinued, it is must to cancel GST registration to avoid monthly filing charges, late filing fees etc.
Helps smooth GST registration approval in future
Any future GST registration application will be approved only if previous GST numbers are regular or properly closed.
Cancellation by the officer
Where GST is cancelled by the officer, it is required to submit pending returns and file final return to make cancellation as regular.
GST cancellation for partnership firm
Where the business of partnership firm having GST number is discontinued, if GST number is not cancelled properly, then all the partners cannot apply for new GST registration untill the partnership firm GST registration is properly closed by filing pending returns and filing final returns.
Show cause notice for cancellation
Show cause notice is sent before cancellation by the tax officer, so where show cause notice is issued it is recommended to reply to show cause notice and restore GST number, cancellation application should be applied by the taxpayer instead of allowing the officer to cancel the GST registration.
Pending returns
All the pending returns and tax liabilty should be paid before application for GST cancellation application, application for GST cancellation will be rejected incase pending returns are not filed.
Steps to apply GST number cancellation
Review of GST login
GST login will be verified to find pending returns to be filed and any other descrepancies, this will help us to save time by completing all pending compliance before submitting GST cancellation application.
Filing pending returns
All pending returns and discrepancies will be cleared before submitting GST number cancellation application, this will enable faster approval of GST cancellation
Tracking application status
Application status will be tracked for approval , incase query is raised necessary action will be taken for sorting out the query.
GST final return
GST final return will be filed after approval of GST cancellation, any liability determined by the tax officer needs to be paid.
GST Cancellation FAQ's
Select a question to read the answer.
01Does filing of GST final return is mandatory ?
Filing GSTR-10 final return within 3 months from the approval of GST cancellation application is mandatory, final return is a formal bye to GST compliance, it is the return and declaration to settle final liability.
02Can we apply GST cancellation in previous date ?
Yes the option is enabled to submit the application as predated however the application will be approved only if the GST officer considers it as genuine reason. Any GST return should not have been filed between effective date of cancellation and date of apllication for cancellation of GST.
03Do we need to vist department for approval of GST cancellation application?
No, it is not required to vist department directly for GST cancellation, however in some cases where query is raised depends on nature of query there may be a need to visit the department.
04Can we apply new GST registration immediatley after GST cancellation ?
There is no restriction to apply new GST registration immediatly after approval of GST cancellation. Once all existing GST registration is regular or is closed properly new GST registration can be applied wihtout any restriction.
05Can voluntary GST registration be cancelled ?
Voluntary GST registration cannot be cancelled on application by the tax payer on or before the expiry of 1 year from the date of grant of certificate of GST registration.