GST registration may be canceled either voluntarily by the taxpayer or by the tax authorities for non-compliance. Businesses can also apply for revocation if their registration has been canceled by authorities.

When is GST Cancellation Initiated:

– If a taxpayer stops making taxable supplies or does not comply with GST filing requirements.

– In cases of non-payment of taxes or failure to submit returns for a prolonged period.

Documents Required for GST Revocation:

– GST Registration details.

– Proof of business activity (if applicable) after registration cancellation.

– Reasons for revocation request.

– Board Resolution/Authority Letter (in case of a company).