When you apply to cancel your GST registration, the department often issues a notice asking for the reason for cancellation and a consent letter confirming that you will discharge any GST liability that may arise later. Submitting a clear, correctly worded letter helps your cancellation get approved without back-and-forth. This guide explains what the letter should contain and gives you a ready-to-use GST cancellation and consent letter format.<\/p>\n
After you file the cancellation application (Form GST REG-16), the GST officer may raise a query (Form GST REG-03) seeking clarification. A common requirement is a letter stating the reason for cancellation \u2014 for example, discontinuation of business, closure, transfer, or turnover falling below the threshold \u2014 along with your consent to pay any tax, interest or penalty that may be found due even after cancellation.<\/p>\n
The letter should be addressed to the jurisdictional Superintendent\/Proper Officer of your GST circle and should mention your GSTIN, the ARN of your cancellation application, the reason your business has ceased, and an explicit statement that you consent to discharge any future GST liability. It is signed by the proprietor, partner or authorised signatory.<\/p>\n
To,<\/p>\n
The Superintendent,<\/p>\n
GST Department, Circle – [specify]<\/p>\n
[Place, State]<\/p>\n
Subject: GST cancellation and consent letter to the department for discharging GST liability<\/p>\n
Respected Sir \/ Madam,<\/p>\n
I, [Name]<\/strong>, [Proprietor \/ Partner \/ Director] of [Business Name]<\/strong>, having its registered place of business at [Registered Address]<\/strong> and registered under GST bearing GSTIN [________]<\/strong>, have applied for cancellation of my GST registration vide ARN [________]<\/strong> dated [DD\/MM\/YYYY].<\/p>\n I wish to state that we have discontinued \/ ceased our business operations with effect from [DD\/MM\/YYYY], and therefore request cancellation of our GST registration.<\/p>\n I hereby give my consent and undertake to pay any tax, interest or penalty that may become payable or be found due in respect of the period prior to cancellation, as and when demanded by the department.<\/p>\n I request you to kindly cancel our GST registration and oblige.<\/p>\n Thanking you,<\/p>\n Date: [DD\/MM\/YYYY]<\/p>\n Place: [________]<\/p>\n Yours faithfully,<\/p>\n [Signature]<\/p>\n [Name]<\/p>\n [Designation]<\/p>\n Along with the letter, keep ready copies of the proprietor’s\/authorised signatory’s PAN and Aadhaar, the latest Form 26AS, bank statements, and the last filed GSTR-3B returns, as the officer may ask for these to verify that liabilities are cleared. Remember to file the final return in Form GSTR-10<\/strong> within three months of the cancellation date.<\/p>\nDocuments to attach<\/h2>\n
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