When and how to cancel your GST registration
When to cancel your GST registration
You should cancel your GST registration if:
- you end all taxable activities and you don't intend to start a new taxable activity within the next 12 months, or
- your turnover for the next 12 months will be less than $60,000. However, you may remain voluntarily registered.
Exception
However, if you've built GST into your sale prices then you can't cease your GST registration even if your turnover drops below $60,000. For example, if a taxi company requires its drivers to charge GST, they must be registered for GST regardless of their turnover.
Cancelling a separate registration
If you've registered branches or divisions of your business separately, the parent body may cancel the separate registration of any of the branches at any time. To do this, the parent body must apply to us in writing.
After cancellation, the parent body must account for GST and be responsible for all of the branch's taxable activity.
If you cancel the parent body's registration, the separate registrations of the branches will also be cancelled automatically.
How to cancel your GST registration
If you have filed your final return call us on 0800 377 776.
If you are in the process of filing your final return, you can:
- email us using your secure online services account, or
- call us on 0800 377 776 a few days after sending your return, or
- send us a letter with your final return.
We'll send you a notice confirming the actual cancellation date. It will be the last day of a taxable period.
We may cancel your GST registration if:
- you've been filing nil returns for some time - indicating no taxable activity
- your business is not defined as a taxable activity (eg a hobby)
- your taxable activities have stopped.
We'll send you a notice of your actual cancellation date. It will be the last day of the last taxable period.
Next steps
Date published: 16 Jul 2010
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