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

Voluntary GST deregistration: no fixed one year limit; cancellation requires dues clearance and filing of outstanding returns. Voluntary deregistration of GST registration is available without a fixed statutory time limit following the removal of the one year proviso; the cancellation process requires clearance of all government dues and filing of all GST returns, including annual returns where applicable and the final return, with administrative guidance provided in CBIC circulars.