What do we understand from the Term Surrender of GST?

Registration under GST arises due to applicable terms and condition, but when changes had been made in such terms and condition and due to which applicable condition become invalid to the assesse then under such circumstances option to surrender of GST certificate will arise on suo-moto basis.

Such option will relieve the assesse from the compliances of GST law. However he will no longer enjoy Input Tax Credit in GST. Surrender process can be perform online through GST portal, for availing this benefit assesse has to file REG-16 with the required details and documents. GST officer will verify the application and issue an order in FORM GST REG-19, within 30 days from the date of application.

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What is cancellation of GST registration by Proper officer :

What are the all reasons under which GST certificate can be surrender?
Under following circumstances GST certificate can be surrender :-
  • Reduction in Aggregate turnover below threshold limit.
  • Person was registered under any of the previous law but no longer liable for registration under GST.
  • There has been a change in the constitution of Business.
  • In case of change in PAN number.
  • In case of discontinuation of business activity.
  • In case of death of tax payer his legal heir can also file application for surrender of registration.



GST Service Private Portal

Sadashiv Peth, Near Lal Bahadur Shastri Road
Pune - 411 030, Maharashtra, India.

Email: support@gst-gov.org

Mobile : +91 9422347147