A guide on, under what circumstances cans a registered taxpayer file for cancellation of GST registration:
- Discontinuation of business or closure of business.
- Taxable person ceases to be liable to pay tax.
- Transfer of business on account of amalgamation, merger, de- merger, sale, leased or otherwise.
- Change in constitution of business, leading to change in PAN.
- Registered voluntarily, but did not commence any business within specified time.
- Taxable person no longer liable to be registered under GST Act.
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