Reasons For Which GST Officer Can Cancel Your GST Registration

The GST registration can be cancelled for the following reasons:

a) A person registered under any of the existing laws, but who is not liable to be registered under the GST Act;

b) The business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of;

c) There is any change in the constitution of the business;

d) The taxable person (other than the person who has voluntarily taken registration under sub-section (3) of section 25 of the CGST Act, 2017) is no longer liable to be registered;

e) A registered person has contravened such provisions of the Act or the rules made thereunder;

f) A person paying tax under Composition levy has not furnished returns for three consecutive tax periods;

g) Any registered person, other than a person paying tax under Composition levy has not furnished returns for a continuous period of six months;

h) Any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration;

i) Registration has been obtained by means of fraud, willful misstatement or suppression of facts.

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