44. Form GST REG-14
Government of India /<<State>> Department of ——-
Form GST REG-14
[See Rule ]
Application for Cancellation of Registration under Goods and Services Tax Act, <20–>
| 1 | Registration ID (GSTIN/ Unique ID) | ||||
| 2 | Full Name of Registrant | ||||
| 3 | Trade Name, if any | ||||
| 4 | Address of Principal Place of Business | ||||
| 5 | Address for future correspondence (Email, mobile, landline etc.) | Building No./ Flat No. | Floor No. | ||
| Name of Premises/ Building | Road/ Street | ||||
| Locality/ Village | District/City | ||||
| State | PIN Code | ||||
| Mobile (with country code) | Telephone with STD code | ||||
| Email Address | Fax Number with STD code | ||||
| 6. | Reason for Cancellation (Select one) | Discontinuance of business/ Closure of BusinessCeased to be liable to pay taxTransfer of business on account of amalgamation, merger, sale, leased or otherwise disposed offChange in constitution of business leading to change in PANDeath of Sole Proprietor*Others (Reasons not more than 20 words) | |||
| (In case of death of Sole Proprietor, application will have to be made by the legal heir / successor manually before the concernedtaxauthorities)* | |||||
| 7. | In case of Transfer of Business, particulars of registration in which merged, amalgamated, transferred, etc. | ||||
| (i) | GSTIN | ||||
| (ii) | Name | ||||
| (iii) | Principal Place of Business | ||||
| (The new entity in which the applicant proposes to amalgamate itself must be registered with the tax authority before filing of the surrender application. This application can only be made after that.) | |||||
| 8. | Date from which registration under Goods and Service Tax Act, 20– is to be surrendered. | <DD/MM/YYYY> | |||
| 9 | Last Return Filed | <DD/MM/YYYY> | |||
| 10. Amount of GST payable in respect of goods/capital goods held in stock on the effective date of Cancellation of registration. | Description | Value of Stock | Input Tax Credit/ Tax Payable (whichever is higher) (Values in Rs.) | ||||||
| IGST | CGST | SGST | |||||||
| Trading Stock | |||||||||
| Raw Material | |||||||||
| Packaging Material | |||||||||
| Finished Goods | |||||||||
| Capital Goods | |||||||||
| Total | |||||||||
| 11. Details of tax paid equivalent to Input Tax Credit / Tax Liable (which is higher) on Stock as above | Payment from Cash Ledger | ||||||||
| S. No. | Debit Entry No. | IGST | CGST | SGST | |||||
| 1. | |||||||||
| 2. | |||||||||
| Total | |||||||||
| Payment from ITC Ledger | |||||||||
| S. No. | Debit Entry No. | IGST | CGST | SGST | |||||
| 1. | |||||||||
| 2. | |||||||||
| Total | |||||||||
| Amount of Tax Paid | |||||||||
| 12. Documents uploaded (Refer instruction) | |||||||||
| 13. Verification I/We <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed. | |||||||||
| Digital Signature /E Sign of Authorized Signatory | |||||||||
| Place | Name of the Authorised Signatory | ||||||||
| Date | Designation / Status | ||||||||
Note: Before applying for Cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls.
Instruction for filing Application for Cancellation:-
- A registered taxable person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon.
- The registered taxable person may submit, along with the application, relevant document in support thereof at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
- No application for cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of the registration.
- The registered taxable person, other than a person paying tax under section 8, seeking cancellation of registration shall submit a final return within the time as specified.
- Following person can digitally sign application for cancellation:
| Constitution of Business | Person who can digitally sign the application |
| Proprietorship | Proprietor |
| Partnership | Managing / Authorized Partners |
| Hindu Undivided Family | Karta |
| Private Limited Company | Managing / Whole-time Directors and Key Managerial Persons |
| Public Limited Company | Managing / Whole-time Directors and Key Managerial Person |
| Society/ Club/ Trust/ AOP | Members of Managing Committee |
| Government Department | Person In charge |
| Public Sector Undertaking | Managing / Whole-time Director and Key Managerial Person |
| UnlimitedCompany | Managing/ Whole-time Director and Key Managerial Person |
| Limited Liability Partnership | Designated Partners |
| Local Authority | Chief Executive Officer ( CEO) or Equivalent |
| Statutory Body | Chief Executive Officer ( CEO) or Equivalent |
| Foreign Company | Authorized Person in India |
| Foreign Limited Liability Partnership | Authorized Person in India |
| Others | Person In charge |
- Status of the online filed Application can be tracked on the Common Portal.
- No fee is payable for filing application for cancellation.
- After filing application for cancellation the taxpayer can make payment and can file returns due of the past periods through his user id and password.
- Taxpayer can also update his contact address and update his mobile number and e mail address.
