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GST Registration
Contact : 883-779-8698 info@helpinghandcentre.co
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Procedure For GSTIN Cancellation / Surrender / Revocation of Cancellation of Registration Through Helping Hand Centre ?
Final Return – GSTR 10
GSTR-10 is to be filed by a taxable person whose registered has been cancelled or surrendered. This return is also called a final return. FREQUENCY : It is to be filed once, when GST Registration is cancelled or surrendered DUE DATE : Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTIN Cancellation
GST registration can be cancelled / surrendered by the GSTN Department or voluntarily by the taxpayer.
Suo Moto Cancellation By GSTIN
(A) Non-filing of GST Returns – If a registered person under the regular scheme has not filed GST Returns for 6 months in a row. (B) Non-filing of Composition Returns – If a registered person under the composite scheme has not filed GST Returns for 3 months in a row. (C) No Business Activity – If anyone has opted for GST registration under the business name but has not begun any trade in the 6 months since the date of registration. (D) Non-payment of Tax – In case any GST tax evasion is found out from the taxpayer’s side, his GST Certificate will be cancelled as a suitable legal action. (E) Unlawful GST Registration – If anyone has registered under GST through deceptive means, his GST Certificate will be cancelled immediately with retrospective effect. (F) Violation of GST Rules – GST registrant has violated any rules or provisions as, under CGST Act 2017, he will be subject to statutory GST cancellation.
Voluntary Surrender Of GSTIN
(A) Accidental Registration – In case any accidental registration taxpayer can apply for surrender of registration. (B) Turnover below Threshold – If taxpayer has turnover below the threshold limit then taxpayer can surrender existing registration. (C) Dissolution or Amalgamation of Business – GST cancellation procedure is a must after closure of Business.