De-registration of GST

[JOHN SHANNEL]

How do i deregister GST. Is there any timelimit.

[KASTURI SETHI]

Dear Querist,

Pl.elaborate your query.

[Shilpi Jain]

There is no time limit for being registered. In case you are not required to be registered you can go ahead and apply for cancellation.

[KASTURI SETHI]

SH. JOHN SHANNEL Ji,

Prior to 23.1.18 there was time limitation of one year (from the effective date or registration) for cancellation of voluntary registration as per proviso to Rule 20 of CGST Rules. This proviso has been omitted w.e.f. 23.1.18. Thus Voluntary registration can be cancelled at any time.

Detailed procedure has been laid down in Section 29(5) of CGST Act read with Rule 20 of CGST Rules.

.Clear all the Govt. dues. File all the GST returns including Annual Returns (if applicable) and Final return

[KASTURI SETHI]

Also see CBIC's Circular No. 69/43/2018-GST, dated 26-10-2018 as amended vide Circular No. 88/07/2019-GST dated 01-02-2019.

[JOHN SHANNEL]

thanks Mr Sethi.

I was told that cancellation can be done only after the period of one year but thats been omitted now. This is helpful.

AI Summary

GST Deregistration: No Time Limit, Follow Section 29(5) CGST Act & Rule 20 CGST Rules, Clear Dues First. A user inquired about the process and time limit for deregistering from GST. Another participant clarified that there is no longer a time limit for deregistration, as the one-year restriction was removed in January 2018. The procedure for cancellation is outlined in Section 29(5) of the CGST Act and Rule 20 of the CGST Rules. It is necessary to clear all government dues and file all GST returns, including annual and final returns if applicable. Additional guidance can be found in relevant CBIC circulars. The user appreciated the clarification provided.