How to Amend ,Cancel or Revoke GST Registration (India)

By | October 24, 2016
(Last Updated On: October 24, 2016)

Amend ,Cancel or Revoke GST Registration

  • Amend GST registration details
  • Apply for cancellation of GST Registration
  • Revoke GST registration if it is cancelled

Amending GST Registration :-

gst-registration-amendment Flow chart

  • Any change in details furnished at the time of registration must be submitted within 15 days from the date of such changes in Form GST REG 11.
    • Specific changes in Form GST REG 11  relating to Name of Business, Principal Place of
      Business, and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business  . After verification, an approval order by the officer is sent in Form GST REG 12  to amend the details within fifteen common working days from the date of receipt of application in Form GST REG 11 .such amendment shall take effect from the date of occurrence of the event warranting amendment.
    • Where the proper officer is of the opinion that the amendment sought  is either not warranted or the document furnished therewith is incomplete or incorrect, he may, by a notice in FORM GST REG 03 , within fifteen common working days from the date of receipt of the application in FORM GST REG 11 , require the registered taxable person to show cause, within seven common working days of the service of the said Form GST REG 03 , as to why the application submitted under shall not be rejected.
    • The taxable person seeking amendment shall file reply to the notice to show cause issued , in FORM GST REG 04  within seven days of the receipt of the said notice.
    • If the proper officer fails to take any action-

(a) within fifteen common working days from the date of submission of
application, or
(b) within seven days from the receipt of the clarification, information or
documents furnished by the applicant

The certificate of registration shall stand amended to the extent applied for and the
amended certificate shall be made available on the Common Portal.

  • Where the change relates to any particulars other than those specified changes mentioned above, the certificate of registration shall stand amended upon submission of the application in GST REG 11  on the Common Portal of GSTN:
  • Changes in business details that result in change of PAN number of the registered tax payer, require a fresh registration in Form GST REG 01

Applying for Cancellation of GST Registration

  • A registered taxable person seeking cancellation of registration, should submit Form GST REG 14 along with details of closing stock and other relevant documents.
  • Within 7 days, a notice in Form GST REG 15 is issued to the taxable person to show cause with reason for such cancellation.
  • After verification and approval by an officer, cancellation order in  Form GST REG 16 is issued within 30 days from the date of receipt of Form GST REG 15 or date of show cause.

A taxable person who has voluntarily registered is allowed to apply for cancellation only after completion of 1 year of registration. An officer determines the effective date of cancellation after directing the taxable person to clear any tax arrears and penalty, if any.

Revoking a Cancelled GST Registration

  • In case the registration is cancelled by an officer, a taxable person can apply for revocation by submitting Form GST REG 17 within 30 days from date of cancellation order.
  • If the officer requires additional details or clarification, Form GST REG 03 is issued within 3 working days.
  • The taxable person then needs to respond by providing requisite details in Form GST REG 04 (within 7 working days).
  • If the officer is satisfied, the cancellation is revoked by issuing an order in Form GST REG 18 within 30 days from date of such application.
  • If the officer is not satisfied, the revocation application is rejected in Form GST REG 05. Prior to this rejection, the taxable person will be issued a show cause notice in Form GST REG 19 and hearing.

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