Cancellation of GST registration.

[Prakash Kumar]

Dear Sir,

The individual is not aware that business (proprietorship) is running on his name by one of his friend and also GST returns were duly filed.

Now he want to cancel GST registration but he does not have USER ID and PASSWORD, which another consultant refused to give.

I'll recover USER ID and PASSWORD from GST department but my concern is whether I need to do some additional work before application of Cancellation like any receipt copy from GST department so if later on any notices received from department, he (proprietor) will not be liable for that.

Please guide me how should I proceed further so that client does not suffer.

Thank You

AI Summary

GST registration cancellation requires officer approval, online and offline applications, and documented departmental acknowledgement to prevent future liability.
Where a proprietorship has been registered and returns filed without the proprietor's informed consent, the proprietor should consult the jurisdictional GST division or Commissioner with identity proofs, apply for cancellation both online and offline, and seek departmental approval to change core contact details. Obtain dated, stamped acknowledgements or receipts from the dealing official, maintain correspondence with the Grievance Redressal Cell, and retain all departmental acknowledgements to guard against future notices.