cancellation of GST registration / GST cancellation ?

  CapiTotal India      

To file for cancellation of GST registration, please perform the subsequent steps:


1. Visit the URL: https://www.gst.gov.in.

2. Login to the GST Portal together with your user-ID and password.

3. Navigate to Services / Registration / Application for GST Cancellation of gst Registration option.
 

4. the shape - Application for Cancellation of gst Registration contains three tabs. make sure that the essential Details tab is chosen by default.
 

Note: the primary tab contains pre-filled information in sections of Basic Details and Address of Principal Place of Business.


5. Either fill your Address for Future Correspondence manually, or check the choice of Address same as above to repeat an equivalent address as within the Address of Principal Place of Business field.




6. Click the SAVE & CONTINUE button.
 


Notes:

The tab Basic Details will change to blue color and a tick mark will appear thereon indicating that each one the mandatory fields under this tab are duly filled-in.

The next tab gst Cancellation Details will get active, requiring you to form suitable selections and supply relevant information in corresponding fields.


7. Select an appropriate reason from the rationale for gst Cancellation drop-down list.
 


Notes: the subsequent five reasons are available for selection:

a) Change in constitution of business resulting in change in PAN

b) Ceased to be susceptible to pay tax

c) Discontinuance of business / Closure of business

d) Others

e) Transfer of business on account of amalgamation, merger, demerger, sale, leased or otherwise
 


Change in the constitution of business resulting in change on PAN:


a) Enter the go back which registration is to be cancelled.

b) Provide the GSTIN of the transferee entity under the small print for Transfer, Merger or Change in Constitution section. System will validate an equivalent , and based upon it’s Legal Name of Business, will auto-populate the brand name .



Ceased to be susceptible to pay tax:

a) Enter the go back which registration is to be cancelled.

b) Enter the worth of stock and therefore the corresponding liabilities on the stock.

c) Basis the entered stock details, enter the worth to offset the liability (tax payable) that you simply wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.

d) On submitting the shape , the quantity are going to be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries are going to be made.



Discontinuance of business / Closure of business:

a) Enter the go back which registration is to be cancelled.

b) Enter the worth of stock and therefore the corresponding liabilities on the stock.

c) Basis the entered stock details, enter the worth to offset the liability (tax payable) that you simply wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.

d) On submitting the shape , the quantity are going to be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries are going to be made.
 

Others:

a) Specify the rationale for gst cancellation.

b) Enter the worth of stock and therefore the corresponding liabilities on the stock.

c) Basis the entered stock details, enter the worth to offset the liability (tax payable) that you simply wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.

d) On submitting the shape , the quantity are going to be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries are going to be made.



Transfer of business on the account of amalgamation, de-merger, merger,sale, leased or otherwise:


a) Enter the go back which registration is to be cancelled.

b) Provide the GSTIN of the transferee entity under the small print for Transfer, Merger or Change in Constitution section. System will validate an equivalent , and based upon it’s Legal Name of Business, will auto-populate the brand name .

 


8. Click the SAVE & CONTINUE button.




Notes:

This will mark the second tab also as complete.

The next tab, Verification will get activated.


9. Check the Verification statement box to declare that the knowledge given during this form is true and proper , which nothing has been concealed therefrom.

10. Select the name of the authorised signatory from the Name of Authorized Signatory drop-down.

11. Enter the Place of creating this declaration.
 

Note: Notice that the system auto-populates the authorised signatory’s designation or status.

12. Sign the shape by using either your Digital Signature Certificate (DSC), or the EVC option.

Notes:

For the aim of simplicity, this user manual has followed the EVC path.

If employing a DSC, you'll be required to pick your registered DSC from the emSigner pop-up window then proceed from there accordingly.



13. Enter the OTP.

 

Notes:

On successfully filing the appliance for gst cancellation of gst registration, the system will generate the ARN and display a confirmation message.

A confirmation message also will be sent by GST Portal on your registered mobile number and e-mail-ID.

After this stage, the concerned Tax Official will review your application and take a choice accordingly.




14. to look at the ARN, navigate to the Services > Registration > Track Application Status option.





15. Select Submission Period radio button.

16. Enter the From and To dates between which you filed for gst cancellation of gst registration.

17. Click the SEARCH button.




Note: The search result will display the ARN like your filed application.

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