When GST registration can be cancelled?

When GST registration can be canceled?

As per Rule 29 of CGST Rules 2017, registration granted under GST can be canceled in the following cases

• If a registered person does not conduct any business from the registered place of business.

• If a registered person issues an invoice without actual supplying of goods or services or both.

• If a registered person violates the anti-profiteering measure as per the provisions of section 171 and rules prescribed for the same.

• If a registered person does not update the bank account details on the GST Portal as required by Rule 10A within the prescribed time (i.e 45 days from the date of registration).

• If a registered person avails input tax credit in violation of the provisions of section 16 and rules made thereunder.

• If a registered person declares lesser outward supplies in GSTR 3B compared to outward supplies in GSTR 1 for one or more tax periods.

• If a registered person uses the amount available in the electronic credit ledger in violation of the provision of Rule 86B.

• If a registered person does not furnish the monthly return in Form GSTR 3B for a continuous period of six months.

• If a registered person does not furnish the quarterly return in Form GSTR 3B for a continuous period of two tax periods(quarters).

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CA Ankita Khetan

Founder at Financepost.in

Chartered Accountant in practice, DipIFRS (from ACCA, UK), Post Graduate in Commerce, Certified Independent Director (from IICA), and holds a certification in Forex and Treasury Management course (by ICAI).

She can be contacted at info.financepost@gmail.com

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Disclaimer: The above content is for general info purpose only and does not constitute professional advice. The author/ website will not be liable for any inaccurate / incomplete information and any reliance you place on the content is strictly at your risk.

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