This article shall provide you with an insight into amending GST registration, applying for cancellation of registration and revoking the registration in case of its cancellation.

GST Registration Basics – All You Need To Know

1. Amending the GST registration –

Supposing there is a change in the details that you have put in your GST registration, after that registration has taken place. In that case, you would require to amend those details with the authorities. In the event that you want to amend your GST registration, you need to fill out form GST REG-11. This form asks for specific details such as name of the business, details of the partners and the managing committee etc. All of these changes require approval from the relevant authorities and upon verification and getting approval, an approval order is sent by the officer so approving, by way of Form GST REG-12.

However make sure that you fill the form within 15 days of the date of the changes that have taken place that you need to amend in the form. For example, a change in the name of your company must be amended via this form within 15 days of changing the name of your company with the Registrar of Companies.

It is pertinent to however note that a change effected in the PAN number of the registered taxpayer requires a fresh registration by way of filling Form GST REG-01.

2. Cancellation application –

In case you are looking to cancel your registration, you are required to submit Form GST REG-14 if you are a registered taxpayer. Details such as specifics of the closing stock and other such relevant details of the business are required to be enclosed along with the form. The taxable person is then issued a notice by way of Form GST REG-15 within 7 days of applying for such cancellation, for the purpose of showing cause as to initiating such cancellation.

Once these details are verified and approved by an officer, Form GST REG-16 which details a cancellation order, is issued within 30 days from the receipt of Form GST REG-15 as mentioned above, or from the date of the show cause so received by the taxable person.

It is however pertinent to note that such cancellation of registration may only be applied for after the registration has completed 1 year. In case there are any pending tax arrears or penalties, the officer verifying the forms will direct the taxable person to make all payments before giving the effect of cancellation of registration.

3. Revoking a cancelled registration –

A cancelled registration (when cancelled by an officer as detailed above) can be revoked by a taxable person. This revocation can be done by way of Form GST REG-17. Form GST REG-17 is required to be filed within 30 days from the date of cancellation order so received.

The officer verifying the information may require additional details or may seek clarifications – the officer shall request these by way of Form GST REG-3 and these aspects can be covered by filing responses by way of Form GST REG-4 and sending the same to the officer concerned, within 7 working days.

In case of full satisfaction on part of the officer and once he gives is assent to the information furnished, the cancellation of the registration can be revoked by the officer issuing an order by way of Form GST REG-18 within 30 days of making such application.

Additionally, in the event that the officer is dissatisfied with the information received, he may reject the revocation application by way of Form GST REG-5 after having issued a show cause notice by way of Form GST REG-19 to the taxable person, and allowing him a chance of a hearing.

Here is a recapitulation of all the forms so required –