GST REG-19 Form: Registration Cancellation Order for Taxable Person

In case of cancellation of GST registration of a taxable person, the proper officer will issue an order in Form GST REG-19. In other words, If the proper officer believes that the GST registration needs to be canceled or when the taxable person is no longer eligible to be registered under the Goods and Services Tax (GST), then the proper officer has the power to issue an order canceling the GST registration in Form GST REG-19.

This article will explain the Form GST REG-19 and circumstances under which the proper officer will issue a cancellation order

Latest Update

• “CBIC shared the latest update about upcoming functionalities for the taxpayers on the GST official portal in July 2021 month.” Read PDF

Issuance of Order in form GST REG -19

When the proper officer cancels the GST registration If the proper officer believes that the GST registration of the taxable person is liable to be canceled and also has proper reasons, then, he can start the cancellation process by issuing a notice in

form GST REG-17

Get to know about the GST REG 17 form that is related to notice for cancellation of GST registration. Also, we have mentioned the circumstances and issuance related provisions. Read more

. Check the circumstances below, under which the officer can start the GST cancellation procedure-

• If the taxable person has violated the GST Act and the rules made by it.

• The taxable person has wrongly obtained GST registration by wrongful intent or suppression of facts or fraud.

• Being a composition dealer, the taxable person failed to file three consecutive returns under GST

  

  Get to know the online procedure of filing GST return in India. Also, we provide each and every GST form according to the taxpayers’ category. Read more .

• The taxable person, except the composition dealer, has not filed six consecutive returns under GST.

• The taxable person is voluntarily registered under GST but, has not commenced business within six months of registration.

As stated above, ahead of cancelling the GST Registration, it is mandatory for proper officers to issue a notice. After the Reply/ non-reply from the side of the taxable person. If the proper officer is satisfied then he/she will issue an order cancelling the GST registration in Form GST REG-19.

When the taxable person himself applies for the cancellation of registration-

Rule 20 of the Central Goods and Services Tax Rules, 2017, the taxable person can request cancellation of GST registration through

form GST REG-16

Check out full details of filing GST registration cancellation application via GST REG-16 form online. Also, we have mentioned the form conditions and important points. Read more

under any of the situation listed below-

• Discontinuance/closure of his business; or

• The registered person is no longer liable to pay GST, or

• There has been a change in the constitution, forcing a change in the PAN; or

• He/ she is no longer eligible to be registered under GST law; or

• After obtaining voluntary registration, the taxable person has not started the business within the stipulated time; or

• Due to the transfer of business on account of amalgamation or sale or demerger etc.

After receiving the cancellation application, and if the proper officer is satisfied that the taxable person is no longer eligible to be registered under GST. Then, the proper officer will issue an order in Form GST REG-19 wherein the taxable person’s GST registration will be canceled.

Cancellation order in Form GST REG-19 will feature

It will cover the following details:

• Application Reference Number and date,

• Reference number and date,

• The effective date of cancellation of registration,

• Reason for cancellation, if any, and

• Determination of the amount payable pursuance to cancellation.

Synopsis

The registered taxable person wants to cancel their GST registration

• Request for GST Registration cancellation in Form GST REG-16.

• If the proper officer is satisfied with it, he will issue an order cancelling the GST registration through Form GST REG-19.

The proper officer believes that the GST registration should be cancelled

• The Proper Officer will Issue a notice through Form GST REG-17, Which will include appropriate reasons for canceling the GST registration.

• If the proper officer is not satisfied with the reply filed by the taxable person or the taxable person has not submitted the reply, then the proper officer will release the order in Form GST REG-19 for the cancellation of GST registration.

GST REG-19 Form in PDF Format