Surrender of GST Registration

[HITESH DEDHIA]

GST Registration is obtained in 2017-18 when turnover was above threshold limit. SInce last two year Agreegate turnover is below threshold and not likely to extend above limit.

Whether GST Registration can be surrender with reason turnover is below threshold limit ?

[KASTURI SETHI]

Yes. You can surrender registration on the grounds mentioned by you.

[Mr Rao]

Dear querist,

You are required to file all the pending returns before surrendering registration.

AI Summary

GST registration surrender permissible where aggregate turnover falls below threshold; pending returns must be filed beforehand. Surrender of GST registration is permissible when a taxpayer's aggregate turnover is below the threshold and registration is no longer required; however, all pending GST returns must be filed before submitting the surrender application.