A new facility on GST Portal-withdrawal of application for cancellation of GST registration

As per the recent updates on the GST portal, a new facility given is to the registered person to withdraw the registration cancellation application filed in Form GST REG-16.

Main condition imposed for the withdrawal is that the *proper officer should not have initiated any action against the cancellation application filed by the taxpayer.*

Prior to the withdrawal of the cancellation application, it is important to track the status of the cancellation application by login http://www.gst.gov.in, go to Services > Registration > Track Application Status, enter ARN

A Registered person is required to file an application in Form GST REG-16 for cancellation of GST registration in following circumstances:

  • Closure/ discontinuation of the business,
  • Change in constitution resulting into the change of PAN,
  • The registered person is not liable to pay tax under GST,
  • The registered person is not required to register under GST,
  • Post obtaining voluntary registration, the registrant didn’t commence the business within the stipulated time period, or
  • Transfer of business on account of amalgamation or de-merger or sale.

Author: Business So Simple

Hi, I am business consultant working with a team of Chartered Accountants, Company Secretaries, Lawyers & MBAs. I am promoter of " Make Your Business So Simple" "Make Education So Simple" Make Life So Simple" Make Legal Affairs So Simple".

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