Registered taxpayers guide for cancellation of GST registration

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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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