Para 10 – Draft-Bills-Reports – Business Processes for GST on Registration Processes in GST Regime – Report on – Business Processes for GST on Registration Processes in GST Regime [July 2015] – Para 10 – 10.0 Cancellation/Surrender of registration 10.1 In the following cases, the registration can be either surrendered by the registrant or cancelled by the tax authorities: (1) Closure of business of tax payer; (2) Gross Annual Turnover including exports and exempted supplies (to be calculated on all-India basis) falling below threshold for registration; (3) Transfer of business for any reason including due to death of the proprietor of a proprietorship firm; (4) Amalgamation of taxable person with other legal entities or de-merger; (5) Non
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ues and compliance verification pertaining to past periods. 10.4 The cancellation of registration may be done by tax authorities in the following situations: (1) In case signed copy of the summary extract of submitted application form is not received even after a reminder; (2) In case a tax payer contravenes specified provision of the GST law; (3) In case a taxpayer has not filed any return at all during a predetermined period (say six months). In case a taxpayer has filed a nil return continuously for this period, then the provisions of cancellation will not be applicable.(GST Law drafting committee should provide for the time period for which if there is a continuous failure by a taxpayer to file returns, the registration shall be cancell
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