Procedure & Rules for Cancellation of Registration under GST

By application of the Registered person	Suo-moto Cancellation by the Department (Rule 21)
Discontinuance or closure of Business.	Carrying on Business other than from registered POB/ declared POB (POB- Place Of Business).
Person no longer liable to pay tax (under section 22 or 24, other than Voulantarily Registered Person)	Non-filing of returns. (Regular tax payer hasn’t filed returns for last 6 months & Composition taxpayer hasn’t filed returns for last 3 tax periods
Change in constitution of Business.	Carrying Anti-Profiteering activities u/s 171.
Amalgamated with other legal entity or demerged or otherwise disposed of.	Issuing Tax Invoices without supply of Goods or Services or both.
Transfer of Business(including death of the Proprietor).	Voulantary Registered person not commenced Business for 6 months from registration date.
	Registration obtained by fraud, suppression of Facts, wilful misstatement.

By Registered Person	Suo-moto by the Department
Apply for cancellation within 30 days of occurrence of event with details of unsold stock & capital goods on the day from when cancellation is sought.	A Show Cause Notice is sent.
Verification by proper officer within 30 days of Application.	Reply should be given within 7 days.
Issue cancellation order with effective date of cancellation.	Within next 30 days of the reply either Department will drop cancellation process/ issue a cancellation order with effective date of cancellation.