Impact of Non Approval of Surrender of GST Registration

By | September 3, 2018
(Last Updated On: September 3, 2018)

Non Approval of Surrender of GST Registration

We had applied for surrender of GST Registration. Our application has not been approved by the department. we are raising invoices without GST. Whether there is any negative implication on us.

Answer : GST registration cancellation will be effective from the date to be determined by proper officer (GST Officer)

Rule 20 CGST Rules 2017 :Application for cancellation of registration

20. A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:


Rule – 22 Central Goods and Services Tax Rules, 2017 :Cancellation of registration


(3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub section (5) of section 29.

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