The registration granted under GST can be cancelled for specified reasons. Cancellation of GST registration simply means that the taxpayer will not be a GST registered person any more. He will not have to pay or collect GST. The GST registration can be cancelled through GST portal easily but it is advisable to take professional advice.
The GST registration can be initiated by following persons:
- By department on their own motion.
- Registered person can apply for cancellation of GST registration.
- Legal heirs of registered person, in case of death.