Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
22 Aug 25
7 mins
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Form GST REG 19: GST Registration Cancellation Order
Form GST REG-19 is issued by tax authorities to cancel GST registration when a taxpayer is no longer eligible or non-compliant.
GST REG-19 cancellation may occur due to business closure, transfer of ownership, non-filing of GST returns, or fraudulent registration.
A taxpayer can apply for cancellation using GST REG-16, while the officer issues the final order through Form GST REG-19.
The GST REG-19 cancellation order includes details like effective cancellation date, reference number, and payable tax liabilities.
Understanding the GST REG-19 process helps businesses stay compliant, avoid penalties, and ensure smooth tax record closure.
A GST REG-19 form is used by tax authorities to issue an official order of proceedings for cancellation of a taxable person's GST registration. This may occur for various reasons, such as the closure of a business, transfer of ownership, or non-compliance with GST rules. Once this form is issued, a taxpayer is no longer required to collect or pay GST.
It is a crucial part of the GST compliance process, ensuring that only active and eligible businesses remain registered. Understanding the purpose and process of Form REG-19 enables taxpayers to respond correctly and comply with the rules of the GST system.
Issuance of Order in Form GST REG-19
The proper officer issues an order when a taxable individual cancels GST registration. If the proper officer finds that GST registration is subject to cancellation and has proper underlying reasons, then a taxable individual can begin the cancellation of the GST registration process by issuing a notice in GST Form REG-17.
Check out the circumstances below, following which an officer can carry out the GST cancellation procedure:
If a taxable individual violates the GST Act along with rules amended under the Act
If the taxable person fails to file three consecutive returns under GST
Obtaining GST registration following a wrong method through suppression of facts and fraudulent activity
A taxable individual, except the composition dealer, fails to file six consecutive returns under the GST
A taxable individual registers under GST but does not begin business within the respective six months of registering
As mentioned above, apart from cancelling GST registration, proper officers must continue issuing a notice after receiving a response from the taxable individual. If the proper officer is satisfied, he/she must issue an order cancelling GST registration in Form GST REG-19.
When the Taxable Person Himself Applies for the Cancellation of Registration
As per Rule 20 of Central Goods and Services Tax Rules, 2017, a taxable individual is eligible to request GST registration cancellation. This can be done through availing Form GST REG-16 if any of the following situations arise:
Discontinuing or closing the business
Making changes in the constitution, thereby forcing to make changes in PAN
The registered person is no longer eligible to make GST payments, or
He/she is not eligible for registration under GST law; or
A taxable individual has not begun any business within the provided timeframe even after obtaining voluntary registration of GST
Because of transfer of business due to amalgamation or demerger or sale, etc.
If the proper officer is satisfied that a taxable person fails to meet the eligibility requirements of registration under GST, the officer will then start the cancellation proceedings to issue an order in Form GST REG-19. Along with this, the officer cancels GST registration of taxable individuals.
Cancelling GST registration Form REG-19 is a simple process. Here are the steps you should follow for an easy process for cancellation of GST form:
1.Filing of Application Form for Cancellation
It is the sole responsibility of individual taxpayers to apply for the cancellation process through Form GST REG-16, providing valid reasons for cancellation. This also includes the date from which a taxpayer seeks confirmation for cancellation of filing.
2. Processing by Individual Tax Officer
A tax officer takes responsibility for reviewing the application form. If satisfied, the officer proceeds towards issuing an order for GST registration cancellation notice by opting for Form GST REG-19. However, if there are any discrepancies or a need for additional information, officers might issue a notice via GST REG-17 form.
3. Final Cancellation Order
Upon process completion, an officer issues the final order of GST registration cancellation application. It must be ensured by the taxpayer that all liabilities and tax returns get clearance before finalizing the cancellation procedure.
When Is It Possible to Cancel GST Registration?
A GST officer can cancel GST registration anytime meeting following conditions:
A registered taxpayer does not follow the GST Act or Rules.
A concerned person with registration under GST fails to file returns of GST during the last 6 months.
An individual under the GST Composition Scheme has not filed GST returns for at least three quarters.
You can achieve the GST registration form fraudulently or by stating wrong facts.
Conclusion
In summary, a GST REG-19 form plays a key role in maintaining accuracy and integrity of the GST system. It allows the proper removal of businesses that no longer meet the criteria for registration. Upon issuance of the cancellation order, active taxpayers must settle any pending tax liabilities and follow the final return filing process.
For businesses, being aware of the conditions and consequences of receiving this order is important. It ensures they take timely action and avoid legal or financial issues. Staying informed about GST procedures helps maintain smooth business operations and regulatory compliance.
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FAQs
What is Form GST REG-19 under GST law?
Form GST REG-19 is the official order issued by a proper officer to cancel a taxpayer’s GST registration. It is generally issued after a show-cause notice in Form GST REG-17 and response from the taxpayer. The order specifies the effective date of cancellation, reasons for cancellation, and any pending liabilities. This ensures that only compliant and active businesses continue with GST registration.
When can GST registration be cancelled using Form GST REG-19?
The cancellation of GST registration through REG-19 can happen in several cases, such as closure of business, change in business constitution, non-filing of returns for 6 months, or fraudulent GST registration. For composition dealers, failure to file returns for three consecutive tax periods can also trigger cancellation. These provisions make REG-19 an essential tool for GST compliance and monitoring.
How does the process of GST cancellation through REG-19 work?
The process begins when the proper officer issues a notice in Form GST REG-17 asking for an explanation regarding cancellation. If the taxpayer fails to comply or provides unsatisfactory reasons, the officer issues a cancellation order in Form GST REG-19. The order includes the cancellation date and details of liabilities. This process ensures that taxpayers with incorrect or invalid GST registrations are removed from the system.
Can a taxpayer voluntarily apply for GST cancellation?
Yes, a taxpayer can apply for voluntary cancellation using Form GST REG-16 if they close the business, transfer ownership, or are no longer liable under GST. Once the application is verified, the officer issues the final Form GST REG-19 order confirming the cancellation. This helps taxpayers officially exit the GST system while settling any pending tax dues and ensuring proper compliance.
What details are mentioned in a GST REG-19 cancellation order?
A GST REG-19 order includes the reference number, date of cancellation, effective date of deregistration, and reasons for cancellation. It also highlights any tax liabilities that need to be cleared before final closure. These details provide complete clarity to the taxpayer about the cancellation process. Staying aware of this ensures smooth compliance with GST registration cancellation rules.
Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
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