GST registration can be cancelled under the following circumstances: –
- The business has been terminated.
- There is any change in the constitution of the business. (If any of the partners died, the cancellation of GST registration is possible.)
- The business has been transferred fully, amalgamated, demerged or otherwise disposed of —The transferee (or the new company from amalgamation/ demerger) has to get registered.
- Any registration has been obtained by fraud the proper officer may cancel the registration with retrospective effect.
- The taxable person is no longer liable to be registered .
- The registered taxable person has contravened provisions of GST.
- Any taxable person who has not furnished returns for a continuous period of six months.
- A person paying tax under composition levy has not furnished returns for three consecutive quarters.
- Any person who has taken voluntary registration and has not commenced business within six months from the date of registration.