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
\n10.1 In the following cases, the registration can be either surrendered by the registrant or cancelled by the tax authorities:
\n (1) Closure of business of tax payer;
\n (2) Gross Annual Turnover including exports and exempted supplies (to be calculated on all-India basis) falling below threshold for registration;
\n (3) Transfer of business for any reason including due to death of the proprietor of a proprietorship firm;
\n (4) Amalgamation of taxable person with other legal <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on for recovery of arrears, other dues and compliance verification pertaining to past periods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Cancellation\/Surrender of registrationPara 10Bill Business Processes for GST on Registration Processes in GST RegimeReport 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 … Continue reading “Cancellation\/Surrender of registration”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-807","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=807"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/807\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n10.4 The cancellation of registration may be done by tax authorities in the following situations:
\n (1) In case signed copy of the summary extract of submitted application form is not received even after a reminder;
\n (2) In case a tax payer contravenes specified provision of the GST law;
\n (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 <\/p>\n
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