Now a Days, GST is that the most discussing topics in India. All folks are still confused about the method for registration, filling the return forms, tax challan, e-way bill and other forms for GST. It’s also mandatory sure other individuals including UIN holders, e-commerce operators, persons deducting TCS/TDS, etc. of these entities at interludes need to file GST returns and took rules & regulations stated under the GST Act aside from provisions specified for registration. Central Tax Authority will cancel the GSTIN issued to the taxpayer by the Cancellation of GST Registration. With the help of GSTIN Cancellation, he will not be the authorized person anymore and irrecoverable from him as he is not a registered person under GST and there is no system to pay or collect the GST anymore.