The GST Department may cancel a GST registration if a taxpayer fails to comply with certain requirements. Here are the main conditions under which cancellation can occur:

• Non-Filing of Returns:
  If a registered taxpayer fails to file GST returns for a continuous period (usually six months), the department may cancel the registration. This is to ensure active compliance—if you aren’t filing returns, your registration might be considered dormant.

• Failure to Comply with Corrective Notices:
  When the department issues notices for discrepancies or non-compliance (for example, incorrect information in the registration application) and the taxpayer fails to respond or rectify the issues, cancellation can be initiated.

• Discontinuation of Business:
  If there is clear evidence that the business has ceased operations or the taxpayer’s turnover remains consistently below the prescribed threshold, the department may cancel the registration.

• False or Misleading Information:
  If the information provided during registration is found to be false or misleading, the GST registration may be cancelled. This ensures the integrity of the registration process.

• Other Non-Compliance Issues:
  Any other significant non-compliance with GST provisions—for example, failure to maintain proper records or adhere to statutory requirements—can also lead to cancellation.