A GST registration can be canceled by an officer, if:

• The registered person under GST does not conduct any business from the declared place of business or
• Issues invoice or bill without supply of goods or services violating the GST ACT or GST rules.
• If the person having GST registration has not filed GST returns for six months

Before the cancellation of registration, the Officer would issue a notice to the taxpayer whose GST registration is liable to be canceled, requiring show cause within seven working days from the date of service of such notice.

The registered person can reply to the show cause notice within the prescribed time, or the GST registration can stand canceled.

Voluntary cancellation by the registered person

GST registration cancellation can be initiated by the person registered under GST under Section 29 of the CGST Act under the following circumstances:

• Discontinuance or closure of a business
• Transfer of business, amalgamation, merger, de-merger, lease, or other pertinent reasons.
• Change in the constitution of business, which results in a change of PAN.
• Turnover reduces below the threshold limit of GST registration.
• Death of the sole proprietor
• Any other reason, the likes of which must be proved in the application.