“Cancellation” in GST
GST Return Filing: Types, Due Dates & Step-by-Step Process (FY 2025-26)
Complete guide to GST return filing for FY 2025-26. Types of GST returns (GSTR-1, GSTR-3B, GSTR-9), monthly and quarterly due dates, QRMP scheme, late fee, and step-by-step filing process on GST portal.
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
Sections 37-39 CGST — GSTR-1 (Outward Supply) and GSTR-3B (Summary Return)
GSTR-1. Complete guide under GST law. Updated March 2026.
GST Registration: Process, Documents, GSTIN and Post-Registration Compliance
GST registration is mandatory for businesses exceeding turnover thresholds. Learn the online REG-01 application process, required documents, GSTIN structure, and post-registration compliance obligations.
Section 45 of CGST Act 2017 — Final Return
Section 45 of the CGST Act requires a registered person whose registration has been cancelled to file a final return in Form GSTR-10 within three months of the date of cancellation or the cancellation order, whichever is later.
Section 139 of CGST Act 2017 — Migration of Existing Taxpayers
Section 139 of the CGST Act, 2017 governed the migration of existing central excise, service tax and VAT dealers into GST, granting them provisional registration and then final registration through Forms GST REG-25 and REG-26.
Section 167 of CGST Act 2017 — Delegation of Powers
Section 167 of the CGST Act allows the Commissioner to direct, by notification, that any power exercisable by any authority or officer be exercisable also by another officer subordinate to him.
Section 87 of CGST Act 2017 — Liability in Case of Amalgamation or Merger of Companies
Section 87 of the CGST Act deals with inter-company supplies during amalgamation or merger, deeming the companies to be distinct until the date of the court/tribunal order.
Section 36 of CGST Act 2017 — Period of Retention of Accounts
Section 36 of the CGST Act requires every registered person to retain their books of account and records for at least 72 months (six years) from the due date of furnishing the annual return, with longer retention where any appeal or investigation is pending.
How to Cancel GST Registration
You can cancel your GST registration if you close the business, turnover falls below the threshold, or the business is transferred. Here is the process.