Question 1

What is the procedure to amend core fields in a GST registration, such as the principal place of business or legal name?

Accepted Answer

Amendment of core fields requires filing Form GST REG-14 on the GST portal within 15 days of the change. The proper officer may approve or seek clarification via Form GST REG-03; if no action is taken within 15 working days, the amendment is deemed approved. The authority is Section 28 of the CGST Act 2017 read with Rule 19 of the CGST Rules 2017.

Question 2

When can a registered person apply for voluntary cancellation of GST registration?

Accepted Answer

A registered person whose aggregate turnover falls below the threshold under Section 22 or 24 of the CGST Act 2017, or who has discontinued or transferred the business, may apply for cancellation in Form GST REG-16 under Section 29(1) of the CGST Act 2017. The application must include details of stock on hand and the tax payable on such stock under Rule 20 of the CGST Rules 2017.

Question 3

What is the time limit within which the GST officer must act on a cancellation application?

Accepted Answer

Under Rule 20 of the CGST Rules 2017 read with Section 29, the proper officer must issue an order in Form GST REG-19 within 30 days of the date of application or the date of reply to any notice. If the officer requires clarification, Form GST REG-03 is issued and the applicant must respond within 7 working days via Form GST REG-04.

Question 4

Can the GST department cancel registration suo motu, and what is the remedy?

Accepted Answer

Yes. Under Section 29(2) of the CGST Act 2017, the proper officer may cancel registration on grounds such as non-filing of returns for six consecutive months (composition: three consecutive tax periods) or non-commencement of business within six months of registration. A show-cause notice in Form GST REG-17 is issued before cancellation. The remedy is revocation under Section 30 by filing Form GST REG-21 within 90 days of the cancellation order (extended to 180 days in certain cases by CGST (Amendment) Act 2023).

Question 5

What tax liabilities arise at the time of GST cancellation on stock held?

Accepted Answer

Under Section 29(5) of the CGST Act 2017, on cancellation the registered person must pay an amount equal to the input tax credit availed on inputs held in stock, inputs contained in semi-finished or finished goods, and capital goods, reduced by the output tax payable on such goods. The higher of ITC or tax computed at applicable GST rate on fair market value must be paid and declared in the final return Form GSTR-10, which must be filed within three months of the effective date of cancellation.

Gst Amendment Cancellation

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GST Registration

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GST Returns Filing — GSTR-1, GSTR-3B