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Cancellation of registration

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Cancellation of registration    


AMMENDMENT AND CANCELATION OF REGISTRATION.
(SECTION 28 TO 30) & (RULE 19 TO 23)
 
CONTENT:                       
S.No
Particulars
Sections
Rules
1.
AMMENDMEN IN REGISTRATION
28
19
2.
CANCELLATION OF  REGISTRATION
29
20,21,22
3.
REVOCAION OF CANCELLATION OF
REGISTRATION
30
23
4.
FORMS
 
 
 
FORMS: GST REG-14 TO 24, GST REG-27 TO 29
 
I.AMMENDMENT IN REGISTRATION(Section 28)
(1) Every registered person and a person to whom a Unique Identity Number hasbeen assigned shall inform the proper officer of any changes in the information furnished atthe time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed.
(2) The proper officer may, on the basis of information furnished under sub-section (1)or as ascertained by him, approve or reject amendments in the registration particulars in suchmanner and within such period as may be prescribed:
Provided that approval of the proper officer shall not be required in respect of amendmentof such particulars as may be prescribed:
Provided further that the proper officer shall not reject the application for amendmentin the registration particulars without giving the person an opportunity of being heard.
 
(3) Any rejection or approval of amendments under the State Goods and Services TaxAct or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemedto be a rejection or approval under this Act.
 
RULE 19:
(1) Where there is any change in any of the particularsfurnished in the application forregistration in FORM GST REG-01 or FORM GSTREG-07 or FORM GST REG-09 or FORMGST REG-10 or for Unique IdentityNumber in FORM GST-REG-13,either at the time ofobtaining registration or UniqueIdentity Number or as amended from time to time, theregistered person shall, within aperiod of fifteen days of such change, submit an application, duly signed or verifiedthrough electronic verification code, electronically in FORM GST REG-14, along withthe documents relating to such change at the common portal, either directly or through aFacilitation Centre notified by the Commissioner:
Provided that –
(a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additionalplace(s) of business; or
     (iii) addition, deletion or retirement of partners or directors, Karta,Managing Committee, Board of Trustees, Chief Executive Officer orequivalent, responsible for the day to day affairs of the business,-which does not warrant cancellation of registration under section 29, the properofficer shall, after due verification, approve the amendment within a period of fifteenworking days from the date of the receipt of the application in FORM GST REG-14 andissue an order in FORM GST REG-15 electronically and such amendment shall takeeffect from the date of the occurrence of the event warranting such amendment;
 
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State orUnion territory shall be applicable for all registrations of the registered person obtainedunder the provisions of this Chapter on the same Permanent Account Number;
 
(c) where the change relates to any particulars other than those specified in clause (a),the certificate of registration shall stand amended upon submission of the application inFORM GST REG- 14 on the common portal;
 
(d) where a change in the constitution of any business results in the change of thePermanent Account Number of a registered person, the said person shall apply for freshregistration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of theauthorised signatory submitted under this rule, as amended from time to time, shall becarried out only after online verification through the common portal in the mannerprovided under [sub-rule (2) of rule 8].
[(1A) Notwithstanding anything contained in sub-rule (1), any particular of theapplication for registration shall not stand amended with effect from a date earlier thanthe date of submission of the application in FORM GST REG-14 on the common portalexcept with the order of the Commissioner for reasons to be recorded in writing andsubject to such conditions as the Commissioner may, in the said order, specify.]
(2) Where the proper officer is of the opinion that the amendment sought under sub-rule(1) is either not warranted or the documents furnished therewith are incomplete orincorrect, he may, within a period of fifteen working days from the date of the receipt ofthe application in FORM GST REG-14, serve a notice in FORM GST REG-03,requiring the registered person to show cause, within a period of seven working days ofthe service of the said notice, as to why the application submitted under sub-rule (1) shallnot be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued undersub-rule (2), in FORM GST REG-04, within a period of seven working days from thedate of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or whereno reply is furnished in response to the notice issued under sub-rule (2) within the periodprescribed in sub-rule (3), the proper officer shall reject the application submitted undersub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action, -
(a) within a period of fifteen working days from the date of submission of theapplication, or
(b) within a period of seven working days from the date of the receipt of the replyto thenotice to show cause under sub-rule (3),the certificate of registration shall stand amended tothe extent applied for and theamended certificate shall be made available to the registered person on the commonportal.
 
II.CANCELLATION OF REGISTRATION (SECTION 29)
(1) The proper officer may, either on his own motion or on an application filed bythe registered person or by his legal heirs, in case of death of such person, cancel theregistration, in such manner and within such period as may be prescribed, having regard tothe circumstances where, ––
(a) the business has been discontinued, transferred fully for any reason includingdeath of the proprietor, amalgamated with other legal entity, demerged or otherwisedisposed of; or
(b) there is any change in the constitution of the business; or
(c) the taxable person, other than the person registered under sub-section (3) ofsection 25, is no longer liable to be registered under section 22 or section 24.
 
(2) The proper officer may cancel the registration of a person from such date, includingany retrospective date, as he may deem fit, where,––
(a) a registered person has contravened such provisions of the Act or the rulesmade thereunder as may be prescribed; or
(b) a person paying tax under section 10 has not furnished returnsfor threeconsecutive tax periods; or
(c) any registered person, other than a person specified in clause (b), has notfurnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) ofsection 25 has not commenced business within six months from the date of registration;or
(e) registration has been obtained by means of fraud, willful misstatement orsuppression of facts:
Provided that the proper officer shall not cancel the registration without givingthe person an opportunity of being heard.
 
(3) The cancellation of registration under this section shall not affect the liability of theperson to pay tax and other dues under this Act or to discharge any obligation under this Actor the rules made thereunder for any period prior to the date of cancellation whether or notsuch tax and other dues are determined before or after the date of cancellation.
 
(4) The cancellation of registration under the State Goods and Services Tax Act or theUnion Territory Goods and Services Tax Act, as the case may be, shall be deemed to be acancellation of registration under this Act.
 
(5) Every registered person whose registration is cancelled shall pay an amount, byway of debit in the electronic credit ledger or electronic cash ledger, equivalent to the creditof input tax in respect of inputs held in stock and inputs contained in semi-finished orfinished goods held in stock or capital goods or plant and machinery on the day immediatelypreceding the date of such cancellation or the output tax payable on such goods, whicheveris higher, calculated in such manner as may be prescribed:
 
Provided that in case of capital goods or plant and machinery, the taxable person shallpay an amount equal to the input tax credit taken on the said capital goods or plant andmachinery, reduced by such percentage points as may be prescribed or the tax on thetransaction value of such capital goods or plant and machinery under section 15, whicheveris higher.
 
(6) The amount payable under sub-section (5) shall be calculated in such manner asmay be prescribed.
 
Rule 20: Application for cancellation of registration.
A registered person, other than a personto whom a registration has been granted under rule 12 or a person to whom a UniqueIdentity Number has been granted under rule 17, seeking cancellation of his registrationunder sub-section (1) of section 29 shall electronically submit an application in FORMGST REG-16, including therein the details of inputs held in stock or inputs contained insemi-finished or finished goods held in stock and of capital goods held in stock on thedate from which the cancellation of registration is sought, liability thereon, the details ofthe payment, if any, made against such liability and may furnish, along with theapplication, relevant documents in support thereof, at the common portal within a periodof thirty days of theoccurrence of the event warranting the cancellation, either directly orthrough a Facilitation Centre notified by the Commissioner:
 
Provided that no application for the cancellation of registration shall be consideredin case of a taxable person, who has registered voluntarily, before the expiry of a periodof one year from the effective date of registration.
 
Rule 21: Registration to be cancelled in certain cases.
The registration granted to a person isliable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of theprovisions of this Act, or the rules made thereunder; or
[(c) violates the provisions of section 171 of the Act or the rules made thereunder]
 
Rule 22:  Cancellation of registration.
(1) Where the proper officer has reasons to believe thatthe registration of a person is liable to be cancelled under section 29, he shall issue anotice to such person in FORM GST REG-17, requiring him to show cause, within aperiod of seven working days from the date of the service of such notice, as to why hisregistration shall not be cancelled.
(2)The reply to the show cause notice issued under sub-rule (1) shall be furnished inFORM REG–18 within the period specified in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration isno longer liable to be registered or his registration is liable to be cancelled, the properofficer shall issue an order in FORM GST REG-19, within a period of thirty days fromthe date of application submitted under [sub-rule (1) of]11 rule 20 or, as the case may be,the date of the reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directinghim to pay arrears of any tax, interest or penalty including the amount liable to be paidunder sub-section (5) of section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the properofficer shall drop the proceedings and pass an order in FORM GST REG –20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of adeceased proprietor, as if the application had been submitted by the proprietor himself.
 
III. REVOCATION OF CANCELLATION OF REGISTRATION (SECTION 30)
(1) Subject to such conditions as may be prescribed, any registered person, whoseregistration is cancelled by the proper officer on his own motion, may apply to such officerfor revocation of cancellation of the registration in the prescribed manner within thirty daysfrom the date of service of the cancellation order.
(2) The proper officer may, in such manner and within such period as may be prescribed,by order, either revoke cancellation of the registration or reject the application:
Provided that the application for revocation of cancellation of registration shall not berejected unless the applicant has been given an opportunity of being heard.
(3) The revocation of cancellation of registration under the State Goods and ServicesTax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall bedeemed to be a revocation of cancellation of registration under this Act.
 
Rule 23:
(1)A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such properofficer, within a period of thirty days from the date of the service of the order ofcancellation of registration at the common portal, either directly or through aFacilitationCentre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless suchreturns are furnished and any amount due as tax, in terms of such returns, has been paidalong with any amount payabletowards interest, penalty and late fee in respect of the saidreturns.
(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, thatthere are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period ofthirty daysfrom the date of the receipt of the application and communicate the same tothe applicant.
(b) The proper officer may, for reasons to be recorded in writing, undercircumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicatethe same to the applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule(2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as towhy the application submitted for revocation under sub-rule (1) should not be rejectedand the applicant shall furnish the reply within a period of seven working days from thedate of the service of the notice inFORMGSTREG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the properofficer shall proceed to dispose of the application in the manner specified in sub-rule (2)within a period of thirty days from the date of the receipt of such information orclarification from the applicant.
 
FORM
TITLE OF THE FORM.
GST REG-14
Application for Amendment in Registration Particulars (For all types of
registered persons)
GST REG-15
Order of Amendment
GST REG-16
Application for Cancellation of Registration
GST REG-17
Show Cause Notice for Cancellation of Registration
GST REG-18
Reply to the Show Cause Notice issued for Cancellation
GST REG-19
Order for Cancellation of Registration
GST REG-20
Order for dropping the proceedings for cancellation of registration
GST REG-21
Application for Revocation of Cancellation of Registration
GST REG-22
Order for revocation of cancellation of registration
GST REG-23
Show Cause Notice for rejection of application for revocation of cancellation of registration
GST REG-24
Reply to the notice for rejection of application for revocation of cancellation of registration
GST REG-27
Show Cause Notice for cancellation of provisional registration
GST REG-28
Order of cancellation of provisional registration
GST REG-29
Application for cancellation of provisional registration