GST Cancellation Services in Jaipur

Our GST cancellation services are tailored to ensure a smooth and straightforward process. Here’s how we assist:

• Evaluation of Eligibility: Determining whether the GST cancellation criteria are met.
• Digital Signature Assistance: Helping with obtaining a digital signature, if required.
• Document Collection: Gathering the necessary documents for the application.
• Application Preparation: Drafting the application for GST cancellation.
• Filing the Application: Submitting the application to the GST department.
• Query Resolution: Responding to any queries raised during the process.
• Show-Cause Notice Support: Assisting in replying to notices issued under forms like GST REG-16 or GST REG-17 in cases of cancellation initiated by the department.

• Taxpayer-Initiated GST Cancellation
  • Voluntary cancellation when the business no longer meets GST requirements or ceases operations.
• Department-Initiated GST Cancellation
  • Cancellation ordered by the tax officer due to:
    • No business activity at the registered address.
    • Generation of fake invoices without actual supply.
    • Violation of anti-profiteering rules.
    • Non-filing of GSTR-3B for two consecutive months (or one quarter under QRMP scheme).
    • Misuse of Input Tax Credit provisions.
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For Taxpayer-Initiated Cancellations

1. Collect relevant documents.
2. Prepare and submit the application (using GST REG-21 for migrated taxpayers or GST REG-16 for others).
3. Respond to any queries raised by the department.
4. Receive acknowledgment and complete the cancellation process.

For Department-Initiated Cancellations

1. The tax officer issues a show-cause notice through form GST REG-17.
2. The taxpayer must reply using form REG-18 within 7 days, justifying why the GST number should not be cancelled.
3. If the reply is accepted, cancellation proceedings are stopped with an order in form GST REG-20. Otherwise, the GST number is cancelled within 30 days through form GST REG-19.

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Reasons for GST Cancellation by Taxpayer

• Discontinuation of business operations.
• Turnover falling below the GST threshold.
• Change in business constitution (mergers, acquisitions, or transfers).
• Non-compliance with GST return filing (6 months for regular taxpayers, 3 months under composition scheme).
• GST registration obtained fraudulently.

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Documents Required for GST Cancellation

• GST number to be cancelled.
• Pending sales and purchase invoices.
• Stock details (raw materials, semi-finished goods, and finished goods).
• Details of liabilities, fines, or penalties related to GST.
• Payment receipts for any dues, penalties, or fines.

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Pre-Requisites for GST Cancellation

• Full payment of all pending GST dues.
• Settlement of taxes for all outstanding sales invoices.
• Clearance of any fines or penalties associated with GST.

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Choose Jethani & Associates for professional and efficient GST cancellation services. We ensure compliance with regulations while minimizing the burden on you, allowing you to focus on your business priorities.