How to cancel registration as GST Practitioner?

A GST practitioner needs to enroll themselves on GST common portal in order to perform various tasks on behalf of taxpayers. To know more about the same, read the following blog:

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How can a GST practitioner accept or reject taxpayers?

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Let’s understand how a GST practitioner can cancel his registration.

How to cancel registration as a GST Practitioner?

GST Practitioners can surrender their enrolment by applying for cancellation application on the GST Portal. On successfully applying to cancellation of enrolment, the application will be sent to the Tax Official for processing who can approve or reject the application.

Note: Once the enrolment of a GST Practitioner is cancelled (i.e. the application is approved by the Tax Official), the GST Practitioner will not be able to engage/disengage any taxpayer and perform any activities on their behalf.

To apply for cancellation of enrolment as a GST Practitioner and send the application to a Tax Official for processing, perform the following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Registration > Application for Cancellation of Enrolment option.

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2. The Application for Cancellation of Enrolment page is displayed which contains three tabs. The basic details tab is selected by default. The first tab contains pre-filled information in sections of Basic Details and Address. Click the CONTINUE button.

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3. The next tab Cancellation Details will get active, requiring you to make suitable selections and provide relevant information in corresponding fields. Enter the Reason for Cancellation. Enter the date from which registration is to be canceled. Click the SAVE & CONTINUE button.Note:

1. You cannot select a future date for cancellation.
2. You cannot select a cancellation date before the date of enrolment.

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4. Select the Verification checkbox. Enter the Place of making this declaration. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.

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5. A confirmation message is displayed that your application has been submitted successfully.

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Note :

• On successfully applying to cancellation of enrolment, the GST Portal will generate the ARN and display a confirmation message and it will be sent to the Tax Official to process the application. Tax Officials can either raise SCN, approve, or reject the application.
• GST practitioners can view the submitted application under Services > User Services > View My Submissions option.

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• In case, SCN is raised, GST Practitioner can reply to the notice by navigating to Services > Registration > Application for Filing Clarifications option.
• Once the application for cancellation of enrolment of a GST Practitioner is approved by the Tax Official:
  • GST Practitioner will get a confirmation of the cancellation of enrolment on their registered e-mail address and mobile number.
  • An e-mail is sent to all the taxpayers which are assigned to such GST Practitioner stating that the particular GST Practitioner has been cancelled.
  • GST Practitioner will not be able to engage/disengage any taxpayer and perform any activities on their behalf.
• Once the application for cancellation of enrolment of a GST Practitioner is rejected by the Tax Official:
  • GST Practitioner will get a confirmation of the rejection of application for cancellation of enrolment on their registered e-mail address and mobile number.
  • GST Practitioner will be able to engage/disengage any taxpayer and perform any activities on their behalf.
• GST Practitioner can view the issued order under Services > User Services > View Notices and Orders option. Click the link under Download column to download the issued order.

Conclusion

Cancelling your registration as a GST Practitioner is a straightforward process that involves submitting a cancellation application through the GST Portal. By following the detailed steps outlined above, GST Practitioners can ensure their application is correctly processed by the Tax Official. Upon successful cancellation, practitioners will no longer have the authority to engage or disengage taxpayers or perform tasks on their behalf. It's crucial to note that any rejection of the cancellation application will allow the practitioner to continue their duties.

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