Cancellation of GST means when a taxpayer is no more eligible for paying GST charges. Apart from eligibility, there are many other reasons for cancelling GST registration.

• 1. A person’s business has been discounted or give one’s business to another person because of personal or professional reason.
• 2. There is any change in the constitution of the business.
• 3. A taxable person has voluntarily taken registration under subsection (3) of section 25 act.
• 4. Of section 25 has not commenced business within six months after GST registration.
• 5. Any GST registered person under composition levy has not furnished returns for three consecutive tax periods.
• 6. Registration has been obtained illegally.