GST registration requirements and cancellation

GST Registration

GST registration is an online registration under GST Act for the person who has been registered under previous law i.e. Excise, VAT, and Service Tax and for that person whose turnover is more than Rs. 20 Lakhs and Rs.10 Lakhs for Northern Eastern States and hills states are required to get registration as per the laws of GST ACT.

For whom is it compulsory to get Registered under GST Act?

  • The person who was already registered under previous laws i.e. Excise Act, Service Tax & Vat.
  • A business whose turnover is more than Rs. 20 Lakh and Rs.10 Lakh in northern-eastern states.
  • A Non-Resident taxable person.
  • Supplier’s Agents.
  • Input service distributor (IPD).
  • A person under reverse charge mechanism(RCM).
  • A person who supplies goods and services through E-commerce aggregators.
  • A person supplying online information and database access or retrieval service place outside India to a person who is resident in India other than the registered person.

Documents Required for GST Registration

For an Individual

  • PAN
  • Aadhaar Card
  • A passport Size photograph
  • In Case of Rented property – Rent agreement and latest Electricity bill

In Case of own Property – latest Electricity bill

  • Bank Statement or Canceled Cheque
  • Detail of Business

For a Firm

  • Pan Card of the All partners
  • Aadhaar card of the All partners
  • Passport Size Photograph of the All partners
  • Copy of Partnership Deed
  • In Case of Rented property – Rent agreement and latest Electricity bill

In Case of own Property –latest Electricity bill

  • Bank Statement or Canceled Cheque
  • Detail of Business
  • Authorization letter of the partners authorizing the partner to sign on behalf of the Firm
  • In Case of LLP, the DSC of Authorized signatory will also be required.
  • In Case of LLP, Certificate of incorporation will also be required.

In case of Company

  • Pan Card of the All Directors
  • Aadhaar card of the All Directors
  • Passport Size Photograph of the All Directors
  • In Case of Rented property – Rent Agreement and latest Electricity bill


In Case of own Property – latest Electricity bill

  • Bank Statement or Canceled Cheques
  • Business details
  • Certificate of incorporation(COI)
  • Board Resolution on the Companies letterhead to authorizing the director to sign behalf of the company for the GST registration process
  • DSC of the authorized Director.

Enter slice is Pan India Based Consultant who will help the taxpayer to get your GST Number anywhere in India.

A penalty for the Non Registration of GST

Where a person has made default in the payment of Tax under GST registration then such person will be liable to pay a penalty of 10% of the Amount due subject to minimum amount of Rs. 10,000/- only When there is reasonable cause for doing such

However, the willful default shall attract a penalty of 100% of the amount due.

How GST Registration Cancellation can be done under GST laws?

GST is called the ‘central/state goods and service tax Act, 2016’.It extends to the whole of India. GST is an indirect taxation process which is implemented as “single taxation “window. Thus, it is a destination-based tax which depends on the consumption of goods and services. It is proposed to be levied at all the stages right from manufacturing up to the final consumption with credit of taxes paid at previous stages available as a set-off. The only value addition will then be taxed, and the burden of the tax is to be borne only by the final customer. Under the given post, GST Registration Cancellation is being covered. GST Registration Cancellation can be done by the taxable person at his or her own will and discretion, or respective tax authority may cancel the GST Registration due to a violation of the GST law.

Who can cancel GST registration?

GST registration Cancellation can be done by anyone of following:

  • The tax officer can cancel GST registration on the request by the assessee in writing.
  • Legal heirs of the assessee may cancel GST Registration.
  • Voluntary cancellation of GST registration can be done only after completion of one year of GST registration.
  • GST registration can be revoked by the Tax Authority post violation of any of the GST laws only after giving sufficient opportunity for the assessee to be heard.

 When can GST Registration get canceled?

1. In cases where The business has been discontinued or transferred or merged or a de-merger amalgamation has been completed or any change in the constitution of the company.

2. In case where The register dealer or person is no longer liable to pay taxes due to the amendment in the laws.

3. In cases where A person registered under GST Act as a composition scheme and has not furnished the GST returns for three consecutive quarters.

4. In cases where The registered assessee or dealer has contravened provisions of the GST Act, 2016.

5. In cases where Any other assessee or person as mentioned at point number five has not filed the GST return for a continuous six months.

6. In cases where A person has obtained GST Registration without the actual start of business and has failed to start a business within six months from the date of voluntary registration.

7. In cases where GST Registration has been obtained by fraud or incorrect information. In such a case the GST Registration certificate may even be canceled retrospectively.

8. In cases where In event of cancellation due to the reason mentioned at point number 7, a GST Registration may lead to disallowance of input credits to bonafide buyers who have bought goods or services in good faith from the canceled sellers.

What will happen after GST Registration is cancelled?

  • All due tax liabilities would be paid and no waiver of tax shall be allowed.
  • The assessee whose Tax Authority has canceled GST Registration by any reasons permitted by the GST laws will have to pay tax either by input tax credit (ITC) or by making tax payments on such taxable goods, whichever may be higher.
  • The assessee may apply for revocation of a cancellation order within the time limit of 30 days from the receipt of revocation order from the tax authority.

GST is an entirely new tax regime in India, and we hope that GST will control the inflation rate and it will benefit both consumers and manufacturers by bringing transparency in the overall indirect tax of the country.

Earlier, only migrated taxpayers were allowed to surrender or cancel their registration. Now, in 25th GST Council Meet notification has been passed that even registrations done on voluntary basis can either be surrendered or cancelled by the taxpayer.

For more information, visit Company Vakil website.

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