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If an individual's GST registration is cancelled, the tax payer does not have to pay GST or collect it and is no longer eligible to claim tax credits for inputs and also to file the GST Return Filing.. The section 29 in the CGST Act, together with Rules 20-22 of CGST Rules, govern the cancellation of GST registrations. GST registration. This article will provide important details concerning the cancellation of Gst registration by tax officers. Revocation of GST Registration by submitting Form GST REG-17 An individual taxpayer and a designated officer are authorized to ask for the cancellation of the GST registration. A show-cause notice on GST REG-17 form can be issued to the relevant official who initiates GST procedure for cancellation. The Reasons to cancel GST Registration of Tax Officers If a person who is a participant in the composition scheme in GST is not able to file GST taxes for 3 years consecutively The tax officer will terminate the taxpayer's GST registration. Six consecutive times the tax payer (other other than one who is a composer taxpayer) is not able to make return of taxes. The assessee is voluntarily has registered for GST however, they have not yet started operating business within the timeframe. Taxpayers have not complied with in violation of the GST Act or the rules that were enacted to make GST Act. By deceit, or by a deliberate lie The GST registration is obtained. To avoid having to pay tax or claiming an refund for wrongly using the credit for input tax Taxpayers can offer goods or services but not issue an invoice, or issue an invoice without providing the products and services. If a taxpayer fails to meet the tax department's 3-month deadline for payment for interest, tax, and penalties. The cessation of operations is to the tax payer. A One Person Business is taken out of business because of the death of the founder. The tax payer's constitution was changed, which required an entirely updated PAN . The individual affected has been exempted from GST registration and is not subject to other obligation to tax. Corporate transition is the result of mergers or amalgamations. Important information to note in the GST Reg-17 Form for tax officers Please provide a full explanation to support your argument that that GST Registration is required to be cancelled. Inform your taxpayer to submit a reply to GST REG-17 must be filed within seven business days of the date of the notice. There should be an individual hearing, should one be required as well as the date and time of the hearing have to be stated. Procedure for Cancellation of GST Registration through the tax officer If the relevant officer finds himself satisfied by the answer then he is able to dismiss the instance or issue an order with GST REG-20. If he's not satisfied with the response, he can cancel taxpayer's GST registration by issuance of a form GST REG-19 cancellation order. To prevent the cancellation from GST registration for India it is necessary to follow a specific procedure. The process is called the revocation process for cancellations of GST registration. What's the GST REG-20 Form to be used for order cancelling Registration? If the taxpayer gives the form GST REG-18, the relevant officer will examine it. If the officer is satisfied in the reply, the officer may disqualify the case by issuing an order with GST REG-20. Additionally an authorized officer can dismiss the case or issue an official order using GST REG-20 form in the event that the taxpayer doesn't respond to the notice, however, he files the remaining tax returns and pays all taxes, interest as well as late fee due.
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