15 June 2018
if you are exclusively in the business of supply of exempted goods, you can cancel the registration certificate. (refer Section 23 of CGST Act) If you are receiving any RCM services (reverse charge mechanism) eg: GTA, legal services etc. then you cannot cancel the registration certificate. (refer Section 24(iii) of CGST Act)
16 June 2018
but we purchased packing material OF Re. more than 20 lakh for packing of garlic GST is 5 % no claim input credit can we cancel GST registration
18 June 2018
Registration requirement does not depend upon your inward supply (except RCM). You can cancel your registration certificate if your outward supply is not taxable under GST. The amount of GST paid on your inward supplies will become cost to you (even now it is cost to you, since the outward supply is exempt)
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