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Cancellation of gst registration

sai reddy (94 Points)

08 April 2019

I have taken GST registration in march 2018.
But I am not liable for GST registration.

I have not issued any GST invoice.

Can I cancel my registration after 10 April or will I have to file GSTR-1 before I can cancel?

Thanks.

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6 Replies

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 08 April 2019

Yes... Filling required from the date of registration...

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CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13809 Points)
Replied 08 April 2019

If you opted for voluntary registration u/s 25(3), you cannot cancel the registration in terms of notification no 10/2019 if you select the reason not exceeding threshold limit. There is also a provision in GST act which states that registration cannot be cancelled before one year of registration. Keep both things in mind and wait for more clarity on notification no 10/2019.

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sai reddy (94 Points)
Replied 08 April 2019

Originally posted by : CS Abhishek Goyal
	If you opted for voluntary registration u/s 25(3), you cannot cancel the registration in terms of notification no 10/2019 if you select the reason not exceeding threshold limit. There is also a provision in GST act which states that registration cannot be cancelled before one year of registration. Keep both things in mind and wait for more clarity on notification no 10/2019.

Thank you Sir for your reply.

I had selected interstate supply as the reason during registration. The cancellation form that shows up for me has the option "ceased to be liable to pay tax".

Can I select the start date of registration as date from which registration is to be cancelled?

sai reddy (94 Points)
Replied 08 April 2019

Originally posted by : RAJA P M
	Yes... Filling required from the date of registration...

Thank you Sir for your kind reply.

So, if I cancel before 10 April(the due date for my first filing), can I cancel it without filing GSTR1?

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13809 Points)
Replied 08 April 2019

Originally posted by : sai reddy

Originally posted by : CS Abhishek Goyal

If you opted for voluntary registration u/s 25(3), you cannot cancel the registration in terms of notification no 10/2019 if you select the reason not exceeding threshold limit. There is also a provision in GST act which states that registration cannot be cancelled before one year of registration. Keep both things in mind and wait for more clarity on notification no 10/2019.

Thank you Sir for your reply.

I had selected interstate supply as the reason during registration. The cancellation form that shows up for me has the option "ceased to be liable to pay tax".

Can I select the start date of registration as date from which registration is to be cancelled?

If you have selected interstate supply you cannot cancel in terms of notification no 10/2019. you are liable for compulsory registration irrespective of your turnover in terms of section 24.

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sai reddy (94 Points)
Replied 08 April 2019

Originally posted by : CS Abhishek Goyal
	Originally posted by : sai reddy Originally posted by : CS Abhishek Goyal If you opted for voluntary registration u/s 25(3), you cannot cancel the registration in terms of notification no 10/2019 if you select the reason not exceeding threshold limit. There is also a provision in GST act which states that registration cannot be cancelled before one year of registration. Keep both things in mind and wait for more clarity on notification no 10/2019. Thank you Sir for your reply. I had selected interstate supply as the reason during registration. The cancellation form that shows up for me has the option "ceased to be liable to pay tax". Can I select the start date of registration as date from which registration is to be cancelled? If you have selected interstate supply you cannot cancel in terms of notification no 10/2019. you are liable for compulsory registration irrespective of your turnover in terms of section 24.