GST Registration Cancellation : Free Study Material

Here is the free study material on GST Registration cancellation

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Relevant Study material on GST Registration Cancellation

New Rule Notified on 28.06.2019 to Cancel GST Registration 

New Process to Cancel GST Registration certificate w.e.f 01.02.2019

How to Cancel GST Registration ! Enabled on GST Portal

Impact of Non Approval of Surrender of GST Registration

[Video] How to Cancel GST Registration

GST Registration Cancellation : GST Flyer by CBEC (PDF file)

Suo Moto Cancellation of GST Registration

[Video]-Suo Moto Cancellation of GST Registration by GST officer : GST News [Part 239]

Revocation of Cancelled GST Registration : FAQs and User Manual

Cancellation of GST Registration in case of Death of Sole Proprietor by Legal Heir

[Video]: Revoke Cancelled GST Registration :GST News [ Part 229 ] : TaxHeal.com

GST Registration Cancellation : voluntary registration and migrated taxpayer : Changes

Cancellation of Provisional Registration by migrated taxpayers started on GST Portal

GST Return after Cancellation

Filing of GST Annual Return if GST Registration Cancelled

GSTR10 Offline Utility : Download

Notification No 58/2018 Central Tax : Last date to file GST Final Return GSTR-10 if GST registration cancelled before 30th September 2018,

How to file GST Final return GSTR 10 : FAQs and User Manual

How to file GSTR 10 Final Return on GST Portal

GSTR 10 :Final Return : Download/Print

Analysis Form GSTR-10 -Final Return

GST Circulars / Orders on Cancellation

SOP for Cancellation of GST Registration and for Repository of Non-genuine Taxpayers : Delhi Govt dated 01.03.2023

Order No 5/2019 GST Dated 23rd April 2019  : Date Extended for revocation of cancellation of GST registration

Circular No 99/18/2019 GST Dated 23rd April 2019 Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019. ]

Notification No 20/2019 Central Tax  Dated 23rd April 2019 : CGST (Third Amendment) Rules 2019. : Changes in Rule 23 of cancellation of GST Registration

Circular No 95/14/2019 GST Dated 28.03.2019 : Registration Application verification by GST officer

GST Judgments on Cancellation

Non-submission of reply to show cause cannot be ground for cancellation GST registration : High Court

GST Registration can not be cancelled on the ground that reply to SCN was not given : High Court

NOC from another department can not be asked for revocation of cancellation of registration : High Court

Time-barred revocation application againt GST cancellation allowed by High Court

Cancellation of GST registration not valid if Show cause notice not issued in prescribed format : High Court

GST Registration of buyer can not be cancelled if seller committed fraud : High Court

Cancellation of GST registration without issuing Show Cause Notice is invalid : HC

Relevant Sections of GST Act for GST Registration Cancellation

Relevant Provisions are covered in CHAPTER VI  REGISTRATION of CGST Act 2017

Section 29. Cancellation of registration.
Section 30. Revocation of cancellation of registration.

Relevant Rules of GST Rules  for GST Registration Cancellation

Relevant Provisions are covered in CHAPTER III REGISTRATION of CGST Rules 2017

Topic Wise Commentary on GST Act of India