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The CGST Act provides for both cancellation and suspension of GST registration in India.

There are several reasons why a business may wish or be obliged to cancel its GST registration. The main reasons for doing so are as follows:

1. Ìý

   •ÌýÌýÌýÌý Discontinuance of the business.

2. Ìý

   •ÌýÌýÌýÌý Transfer of the whole of the business for any reason, including the death of the proprietor.

3. Ìý

   •ÌýÌýÌýÌý Amalgamation with another legal entity, demerger or other disposal of the business.

4. Ìý

   •ÌýÌýÌýÌý Change in the constitution of the business.

5. Ìý

   •ÌýÌýÌýÌý No longer being liable to be registered, or intending to opt out of voluntary registration. A business that, for example, ceases to make taxable supplies but continues to trade making only exempt supplies must deregister.

6. Ìý

   •ÌýÌýÌýÌý Registration was obtained by means of fraud, wilful misstatement or suppression of facts.

7. Ìý

   •ÌýÌýÌýÌý Non-filing