REGISTRATION

AND
CANCELLATION
GST
UNDER
 CONTENT
INTRODUCTION GROUNDS FOR
CANCELLATION
COMPULSORY REGISTRATION
AMOUNT PAYABALE ON
LIABLE TO REGISTER CANCELLATION

EXEMPTED FROM REVOCATION OF

REGISTRATION APPLICATION

REGISTRATION FOR CTP AND PROCEDURE

NRTP

BENEFITS OF REGISTERING

PROCEDURE
REGISTRATION
The fundamental requirement of law for identification of
taxpayers ensuring tax compliance in the economy.
Includes-
• taxable Supp lies
• Ex empt Su pplies
AGGREGATE
• non -taxable expo rt
• outpu t/in ter state sup plies
Does not in clu de-
TURNOVER
• GST
• Interest
• Inward su pplies
COMPULSORY
REGISTRATION UNDER
GST
• E -com m erce Operato r (also perso ns sup ply ing GOODS on
E COs)
• Casual Tax able Perso n (CTP)
• RCM Recipien ts (Perso ns liab le to pay tax und er RCM)
• ISD
• No n-Residen t Tax ab le Person (NRTP)
• T DS / T CS perso ns
• OIDAR
• No tified persons.
• Ag en t o f a tax ab le/reg istered perso n
• Inter-state supp liers(Su bject to 2 excep tio ns) SECTION 24
PERSONS LIABLE TO
REGISTER BASED ON
AGGREGATE TURNOVER
Person will n eed to register if the turno ver crosses the following
th resho ld lim it:
a) 40 lak hs thresh old -if the follo wing con ditio ns are m et-
⚬ Can no t supp ly PROHIBITE D go od s,
⚬ Can no t supp ly INTER state
⚬ On ly sup plies GOODS,
⚬ No t in sp ecial STATES shou ld be supp lying on ly goo ds.
⚬ Person of Nag aland , Tripu ra, Man ip ur and Mizoram (10 lakh s)
or Pu duch erry, Uttarakh an d, Telangan a, Sikk im , Arun ach al
Pradesh & Megh alaya (Sup plier of g oo ds-2 0lak hs)
b)1 0 lakhs-States o f Nagalan d, Trip ura, Manipur & Mizo ram
c)If no t fo rm ing part o f abo ve, then 2 0 lakh lim it SECTION 22
EXEMPTED FROM
REGISTRATION
• Person s su pp lying notified Hand icraft Good s will no t requ ire
registration even in case o f in ter-state sup plies or CT P
su pplies upto ag gregate turno ver o f 20 lakh s / 10 lakh s as the
case m aybe
• Person s exclu sively mak ing Ex emp t supp lies
• Ag riculturist (in d o r HUF) from cu ltivation of lan d
• Person s m akin g supp lies all of wh ich are subject to RCM
• Person s m akin g Inter-state supp ly o f taxab le services (or ev en
su pplies on ECOs) up to 20 lakh / 10 lakh s as the case m ayb e
SECTION 23
REGISTRATION-CTP
• CT P is registered in o ne o r m ore states bu t wan ts to tem porarily m ake
su pplies fro m another state
• Mandatory reg istratio n atleast 5 days before b usiness starts
• Reg istratio n Valid ity :
⚬ Certificate issu ed v alid for-
-T h e perio d sp ecified in their applicatio n fo r registration, or
-90 day s from the effectiv e date o f registration, whichever is earlier.
• On ly m ak e taxable su pplies after o btaining the certificate.
• E x tension of Registration :
-T h e prop er officer can, on sufficient cau se sh own by th e taxab le
perso n, ex tend th e 90 -day p eriod by a further period not exceedin g 9 0 d ays.
-To seek extension, th e taxable perso n m ust subm it an ap plicatio n in
FORM GST RE G-11 b efo re the en d o f th e initial validity perio d.
• GST needs to b e paid in adv an ce based on estimated su pplies
SECTION 27
REGISTRATION-NRTP
• NRT P is no t registered in In dia but tem po rarily wants m ake su pplies
from In dia
• Mandatory reg istratio n atleast 5 days before b usiness starts
• Reg istratio n Valid ity :
⚬ Certificate issu ed v alid for-
-T h e perio d sp ecified in their applicatio n fo r registration, or
-90 day s from the effectiv e date o f registration, whichever is earlier.
• On ly m ak e taxable su pplies after o btaining the certificate.
• E x tension of Registration :
• T h e prop er officer can, on sufficient cau se sh own by th e taxab le perso n,
exten d the 9 0-day perio d b y a fu rther p eriod no t ex ceeding 90 days.
• To seek extension, th e taxable perso n m ust subm it an ap plicatio n in
FORM GST RE G-11 b efo re the en d o f th e initial validity perio d.
• GST needs to b e paid in adv an ce based on estimated su pplies
• NRT P is the only p erson who do es no t req uire PAN to get reg istered . SECTION 27
• To sub m it: Foreign registration details, PAN of In dian representativ e
and Passpo rt d etails of fo reign representativ es
 BENEFITS OF GST
REGISTRATION

STREAMLINE INPUT TAX ENHANCED ACCESS TO

D TAX CREDIT (ITC) BUSINESS WIDER
SYSTEM CREDIBILITY MARKETS
STEPS FOR REGISTRATION
1. Visit the GST 2. Create a User ID: 3. Validate OTP: 4. Login to the
Portal: Portal:

STEP 1 STEP 2 STEP 3 STEP 4

8. Fill in Part B of 7. Generate TRN: 6. Fill in Part A of 5. Select "New

the Form: the Form: Registration":

STEP 8 STEP 7 STEP 6 STEP 5

STEPS FOR REGISTRATION

9. Upload 10. Submit 11. Verification and 12. Receive GSTIN

Documents: Application: Approval: and Certificate:

STEP 9 STEP 10 STEP 11 STEP 12

CANCELLATION
Cancellation means the removal of a person' s GST
registration, rendering them ineligible to collect or pay GST.
GROUNDS FOR
CANCELLATION
• Vo lu ntary Can cellation: A registered person can v olu ntarily
cancel their reg istration if:
￭ T h eir agg reg ate tu rno ver below the thresho ld lim it for
com pu lso ry reg istration .
￭ Decid e to discontinu e th eir bu sin ess o perations.
￭ Merge with an oth er registered entity.

• Can cellation by Proper Officer: Th e tax au th orities can can cel

a registration if:
￭ T h e perso n h as taken m ultip le registrations for the sam e
bu sin ess. SECTION 23
￭ T h e perso n h as failed to furnish return s for co nsecutiv e
tax perio ds.
￭ T h e perso n h as been fo un d to b e inv olved in frau dulent
activ ities.
CANCELLATION OR SUSPENSION
OF REGISTRATION
• Manner o f can cellation :
⚬ Vo lu ntary can cellation u/s 29 (1) – One m ay ap ply fo r can cellation on acco unt of closu re of b usiness,
sale of bu sin ess, death etc. All liab ilities need to be paid o ff before such cancellatio n.
⚬ Can cellation by GST o fficer u/s 29 (2) – Officer m ay can cel registratio n in the fo ll cases:
• Contravention of the Act
• Issu in g invo ices with out su pplying goo ds or serv ices
• No t com m enced b usiness for 6 m onths
• Com po sition Schem e Dealer (CSD) h as n ot fu rnished returns for 3 m on ths are the an nual
du e date an d regu lar sch eme p erson s hav e no t furn ish ed retu rns fo r 6 m o nths (if filing
qu arterly return s th en 2 qu arters)
• If registration has b een o btain ed u sin g Fraud , m isrep resen tation or supp ressio n o f facts
• Mism atch es in GST retu rns
• No t fu lfillin g requ irem ent of sp ecific rules
• Availin g IT C in co ntraven tio n o f Sectio n 1 6
CANCELLATION OR SUSPENSION
OF REGISTRATION (CONTD...)
• Du ring th e pend ency o f cancellation , the registration may be susp en ded during which Registered
perso n can not m ak e tax ab le su pp lies, or issu e inv oices, or take ITC o r create EWBs
• Can cellation un der on e Act leads to can cellation un der other Acts
• Procedu re fo r vo lu ntary can cellation :
⚬ Ap ply within 3 0 d ays
⚬ Furnish details o f in puts
⚬ Ord er of cancellation within 3 0 d ays
⚬ On can cellation th e cred it an d cash led ger will n eed to be d ebited b y the am oun t o f IT C on th e
in pu ts o r th e ou tpu t tax pay able, which ever is HIGHE R
• UIN can not be cancelled
AMOUNT PAYABLE ON
CANCELLATION OF REGISTRATION
• A registered person whose registration is cancelled will have to
debit the electronic credit or cash ledger by an amount equivalent
to:
• Input tax credit (ITC) in respect of:
⚬ Stock of inputs and inputs contained in semi-finished/finished
goods’ stock or
⚬ Capital goods or plant and machinery
• On the day immediately preceding the date of cancellation, or
• The output tax payable on such goods
• Whichever is higher, calculated in such manner as may be
prescribed.
SECTION 28
• Final Returns needs to be filed in the case of cancellation of
registration
REVOCATION OF CANCELLATION
• Rev ocation m ay be ap plied for only in case o f can cellation by GST
officer u/s 29 (2 )
• Ap ply for rev ocatio n with in 30 days from receipt of cancellatio n o rder
• Period can b e ex tend ed o n app lication and as d eem ed ap prop riate b y
th e GST o fficer
• Ord er of revo cation to be p assed within 30 day s
• If registration was cancelled for return filing , th en retu rns n eed to be
filed b efo re ap plyin g. Po st can cellation returns need to be filed within
30 day s from o rder of rev ocation
• Deem ed revo cation of can cellation if p erson has filed all th e pen din g
retu rn s.

SECTION 30
STEPS TO CANCEL REGISTRATION
Login to GST Portal: Navigate to Cancellation Fill Basic Details: Provide Additional
·Visit https://www.gst.gov.in/ Application: • Verify pre-filled Information (if applicable)
and log in with your ·Under "Services," select information and update if Transfer of business
credentials. "Registration" and then needed. Change in PAN due to
"Application for Cancellation • Choose reason for change in constitution
of Registration." cancellation from the
dropdown list.

STEP 1 STEP 2 STEP 3 STEP 4

Officer's Review: Acknowledgement: Verify and Submit: Attach Documents (if

• The assigned tax officer • An acknowledgement will • Review all details carefully. applicable):
will examine your be displayed with an ARN • Click "Verify" and then • Upload supporting
application and supporting (Application Reference "Submit" to file the documents as required for
documents. Number). application. specific reasons.
• Note down the ARN for
future reference.

STEP 8 STEP 7 STEP 6 STEP 5

STEPS TO CANCEL REGISTRATION
Field Verification (if needed): Order for Show-Cause Reply (if Final Order:
• The officer may conduct a Cancellation/Rejection: applicable): • The officer will issue a final
physical verification of your • If satisfied, the officer will • Respond to the show-cause order within 30 days of your
business premises. issue an order for notice within 7 days in Form reply.
cancellation in Form GST GST REG-18.
REG-19.

STEP 9 STEP 10 STEP 11 STEP 12

Revocation of Cancellation ITC Reversal and Tax Certificate of Cancellation:

(if applicable): Payment: • If registration is cancelled,
• If registration was cancelled • Reverse any unutilized ITC you'll receive a certificate in
suo moto by the officer, you as per regulations. Form GST REG-20.
can apply for revocation within • Clear any outstanding tax
30 days in Form GST REG-21. liabilities.

STEP 15 STEP 14 STEP 13

 PROCEDURE TO
REGISTER/CANCEL IN GST

Registration Cancellation
THANK YOU