Last updated: March 24th, 2023 6:18 PM

Can I cancel GST registration without filing returns?

GST registration cancellation is the process of removing your business from the Goods and Services Tax (GST) system. The GST is a consumption tax levied by the government of India on the supply of goods and services. It applies to all businesses, regardless of size or turnover, and affects all transactions within the country. This article discusses whether it is possible to cancel GST registration without filing returns.

How is a GST registration cancelled?

The process for cancelling your GST registration is simple. Still, there are certain steps you must follow to ensure that your registration is properly cancelled and your business is no longer liable for GST.

• Firstly, taxpayers must inform the GST authorities that they wish to cancel their registration. To do this, taxpayers must submit a cancellation application to the GST department. The application must be accompanied by certain documents such as a GST registration certificate, PAN card, and a copy of the business's bank statement.

Note: Any taxable entity whose GST registration is cancelled by authorities or one that willingly wants to cancel/surrender their GST registration must file form GSTR-10.

• Once the application is received, the GST authorities will process it and issue a cancellation order. This order will be sent to the taxpayer’s registered office address. The cancellation order will only become effective after the taxpayer has received it.
• After the cancellation order has been issued, the process for cancellation of GST registration is complete. It usually takes 1-2 weeks for the cancellation order to be issued and for the cancellation to become effective. During this time, taxpayers are still liable for GST on any transactions made.
• Taxpayers shall be informed about the cancellation via SMS or email by the authorities.

Note: Taxpayers must also inform their suppliers and customers of their GST cancellation. This is to ensure that they are aware of the changes in GST regulations and update their records accordingly.

Is it possible to cancel a GST registration without filing returns?

No. GST registrations cannot be cancelled without filing returns. Taxpayers must first complete the filing of GST returns. Then, the taxpayer must submit form GSTR-10 (also known as Final Return) to apply for cancellation of GST registration. The time window for cancellation is around 1-2 weeks. In conclusion, cancelling a GST registration requires filing returns. Also, cancellation of GST registration is a straightforward process. The overall process includes:

• Submitting the necessary documents.
• Waiting for the cancellation order to be issued.
• Informing your respective suppliers and customers.

The whole process usually takes around 1-2 weeks.