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If you've filed three consecutive GST returns late, or not filed them, we may cancel your GST registration.
If you can't file your return by the due date contact us as soon as possible.
If we cancel your GST registration, you and any of your associated entities will be unable to register as a non-resident GST business claimant for the following five years.
If we cancel your GST registration because you file late or do not file your GST registration:
We'll notify you when we've done this including the date we ended your registration.
You must still meet all the obligations you incurred while you were GST registered. This includes: