If you are in a GST group
There are different criteria and processes to cancel a GST group’s registration.
If you are not in a GST group
If your taxable activity is stopping or slowing down, you can cancel your GST registration.
If you stop your taxable activity you must cancel your registration. Cancelling your GST registration will not close your business or organisation.
If you continue your taxable activity you may choose to cancel your registration. If you cancel, keep in mind that:
- you no longer charge GST on your sales
- you can no longer claim GST on your expenses.