Cancellation/Surrender of registration
Para 10
Bill
Business Processes for GST on Registration Processes in GST Regime
Report on – Business Processes for GST on Registration Processes in GST Regime [July 2015]
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
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on for recovery of arrears, other dues 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
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