indirect tax

GST Registration | GST Cancellation Services

GST Registration Services in Siliguri We, at BSA & Company,Chartered accountant in Ahmedabadprovide GST cancellation services along with numerous other services such as accounting services, audit services, company registration services, GST filing, returns and refund services, Income Tax returns preparation and filing services to our clients in an efficient and hassle-free manner. We also believe in providing our clients with the complete knowledge about the service that they are looking to avail. GST cancellation services GST cancellation services in Siliguri Services provided for GST cancellation at BSA & Company:,Chartered Accountant in Siliguri• Evaluation of eligibility of cancellation,• Obtaining Digital signature if needed,• Collection of documents,• Preparation of application,• Filing of application,• Replying to any queries generated,• In case of GST cancellation initiated by tax officer or department BSA & Company provides services of replying to show cause notice issued through form GST REG 16 ( form GST REG-17).Types of GST cancellations:• GST cancellation requested by taxpayer,• GST cancellation ordered by Tax officer or department:o Cancellation can be ordered by officer or department in the following cases: No business is conducted at the premises, Bills/invoices are generated without supply of goods/services, Violates anti-profiteering provisions, GSTR-3B not being filed for 2 consecutive months (one quarter for QRMP scheme), Availing of input tax credit in violation of provisions of section 16 of GST act or other rules. Process of cancellation of GST by taxpayer:• Collecting documents,• Preparing application (GST REG-21 for migrated taxpayers, GST REG-16 for other taxpayers),• Submitting documents and application,• Receipt of acknowledgment,• Reply to any queries if generated,• Completion of procedure and cancellation of GST number.Reasons/eligibility for cancellation of GST number by taxpayer:• Discontinuation of business,• Business turnover does not qualify minimum threshold of GST applicability,• Change in constitution of business under section 25(3), 22 and 24 of GST Act,• Merger, acquisition, or transfer of business.• If GST returns are not filed for the last 6 months,• If under section 10 of GST Act, GST returns are not filed for last 3 months,• If the GST number was registered unlawfully (by means of fraud, wilful misstatement, hiding of facts),• Voluntary cancellation,• Non-voluntary/SUO Moto cancellation,Process of cancellation of GST number when ordered by tax office or department:• Tax officer or department orders cancellation of GST number and issues show-cause notice to taxpayer through form GST REG-17,• Taxpayer must reply in form REG-18 within 7 days from date of service of notice, justifying why his/her GST number should not be cancelled,• If the reply is accepted, then order will be pass in form GST REG-20 and the GST cancellation proceedings will be stopped otherwise the GST number will be cancelled within 30 days through form GST REG-19.Documents required forGSTcancellation:• GST number which has to be cancelled,• Pending sales and purchase invoices,• Stock details of raw material, semi-finished goods and finished goods,• Details of any liabilities, fines or penalties related to GST,• Receipts of payments made against these liabilities or fines.Pre-requisites for GST cancellation services:• Clearance of all GST dues,• All taxes have to be paid for all pending sales invoices,• Clearance of penalties and fines related to GST.

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