{"id":526,"date":"2021-10-25T12:36:15","date_gmt":"2021-10-25T12:36:15","guid":{"rendered":"https:\/\/www.gstrobo.com\/kc\/manuals\/?p=526"},"modified":"2021-10-25T12:36:17","modified_gmt":"2021-10-25T12:36:17","slug":"gst-reg-08-a-form-to-cancel-gst-registration","status":"publish","type":"post","link":"https:\/\/www.gstrobo.com\/kc\/manuals\/gst-reg-08-a-form-to-cancel-gst-registration\/","title":{"rendered":"GST REG-08 A Form to Cancel GST Registration"},"content":{"rendered":"\n

Form GST REG-08 is a cancellation order for a TDS deductor or TCS collector’s GST registration. When the appropriate officer determines that the TDS deductor\/TCS collector is no longer obligated to deduct TDS or TCS, he or she can cancel the GST registration and notify the TDS deductor\/TCS collector in Form GST REG-08.<\/p>\n\n\n\n

In this manual, the provisions pertaining to Form GST REG-08 are briefly described.<\/p>\n\n\n\n

Provisions Related to GST REG-08 Form<\/h4>\n\n\n\n

The provisions of issuance\/communication of Form GST REG-08 are addressed in Rule 12(3) of the CGST Rules, 2017. The following is a summary of Rule 12(3):<\/p>\n\n\n\n

  1. TDS deductors or TCS collectors get an order from the appropriate officer canceling their registration in Form GST REG-08.<\/li>
  2. Before issuing Form GST REG-08, the appropriate officer must be satisfied, based on investigation or proceedings, that the TDS deductor<\/a> or TCS collector is no longer liable to deduct TDS or TCS.<\/li>
  3. The appropriate officer sends Form GST REG-08 to the TDS deductor or TCS collector electronically.<\/li>
  4. Before issuing Form GST REG-08, the proviso to rule 12(3) explicitly specifies that the procedure for cancellation of registration outlined in rule 22 of the CGST Rules, 2017 must be followed.<\/li><\/ol>\n\n\n\n

    Steps Taken to Issue GST REG-08 Form<\/h4>\n\n\n\n

    As previously stated, before issuing the cancellation certificate in Form GST REG-08, the appropriate officer must complete the cancellation procedure outlined in Rule 22. The following is a description of the technique in question:<\/p>\n\n\n\n

    1. The appropriate officer will first issue a show-cause notice in Form GST REG-17, requesting the individual to explain why the GST registration should not be canceled.<\/li>
    2. In response, the aggrieved person has seven days from the date of delivery of the notice to file a defense reply in Form GST REG-18.<\/li>
    3. If the person’s response is insufficient, the appropriate officer will revoke the GST registration<\/a> and notify the TDS deductor\/TCS collector in Form GST REG-08.<\/li><\/ol>\n\n\n\n

      GST REG-08 Form Content<\/h4>\n\n\n\n

      The following vital data are included in Form GST REG-08:<\/p>\n\n\n\n

      1. Reference Number<\/li>
      2. Date<\/li>
      3. Name, Address, and Application Reference Number of the reply submitted in GST REG-18, if any.<\/li>
      4. The reason for the cancellation of registration.<\/li>
      5. The effective date on which the registration will be canceled.<\/li>
      6. The instruction for payment of tax, interest, penalty, or any other sum, as well as the due date for payment, if applicable.<\/li><\/ol>\n\n\n\n

        GST REG-08 Form Sample Template<\/h4>\n\n\n\n
        \"gst-reg-form-sample-template\"<\/figure><\/div>\n","protected":false},"excerpt":{"rendered":"

        Form GST REG-08 is a cancellation order for a TDS deductor or TCS collector’s GST registration. When the appropriate officer determines that the TDS deductor\/TCS collector is no longer obligated to deduct TDS or TCS, he or she can cancel the GST registration and notify the TDS deductor\/TCS collector in Form GST REG-08. In this … <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[74,15],"class_list":["post-526","post","type-post","status-publish","format-standard","hentry","category-gst","tag-gst-reg-08","tag-gst-registration"],"_links":{"self":[{"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/posts\/526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/comments?post=526"}],"version-history":[{"count":1,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/posts\/526\/revisions"}],"predecessor-version":[{"id":528,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/posts\/526\/revisions\/528"}],"wp:attachment":[{"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/media?parent=526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/categories?post=526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/manuals\/wp-json\/wp\/v2\/tags?post=526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}