GST Registration Services in Ahmedabad

Services provided for GST cancellation at K M Gatecha & Co LLP:,Chartered Accountant in Ahmedabad
• Evaluation of eligibility of cancellation,
• Obtaining Digital signature if needed,
• Collection of documents,
• Preparation of application,
• Filing of application,
• Replying to any queries generated,
• In case of GST cancellation initiated by tax officer or department K M Gatecha & Co LLP provides services of replying to show cause notice issued through form GST REG 16 ( form GST REG-17).
Types of GST cancellations:
• GST cancellation requested by taxpayer,
• GST cancellation ordered by Tax officer or department:
o Cancellation can be ordered by officer or department in the following cases:
 No business is conducted at the premises,
 Bills/invoices are generated without supply of goods/services,
 Violates anti-profiteering provisions,
 GSTR-3B not being filed for 2 consecutive months (one quarter for QRMP scheme),
 Availing of input tax credit in violation of provisions of section 16 of GST act or other rules.

Process of cancellation of GST by taxpayer:
• Collecting documents,
• Preparing application (GST REG-21 for migrated taxpayers, GST REG-16 for other taxpayers),
• Submitting documents and application,
• Receipt of acknowledgment,
• Reply to any queries if generated,
• Completion of procedure and cancellation of GST number.
Reasons/eligibility for cancellation of GST number by taxpayer:
• Discontinuation of business,
• Business turnover does not qualify minimum threshold of GST applicability,
• Change in constitution of business under section 25(3), 22 and 24 of GST Act,
• Merger, acquisition, or transfer of business.
• If GST returns are not filed for the last 6 months,
• If under section 10 of GST Act, GST returns are not filed for last 3 months,
• If the GST number was registered unlawfully (by means of fraud, wilful misstatement, hiding of facts),
• Voluntary cancellation,
• Non-voluntary/SUO Moto cancellation,
Process of cancellation of GST number when ordered by tax office or department:
• Tax officer or department orders cancellation of GST number and issues show-cause notice to taxpayer through form GST REG-17,
• Taxpayer must reply in form REG-18 within 7 days from date of service of notice, justifying why his/her GST number should not be cancelled,
• If the reply is accepted, then order will be pass in form GST REG-20 and the GST cancellation proceedings will be stopped otherwise the GST number will be cancelled within 30 days through form GST REG-19.
Documents required for GST cancellation:
• GST number which has to be cancelled,
• Pending sales and purchase invoices,
• Stock details of raw material, semi-finished goods and finished goods,
• Details of any liabilities, fines or penalties related to GST,
• Receipts of payments made against these liabilities or fines.
Pre-requisites for GST cancellation services:
• Clearance of all GST dues,
• All taxes have to be paid for all pending sales invoices,
• Clearance of penalties and fines related to GST.