Only a group representative can ask us to cancel a group registration.
When you must cancel the group
The representative must ask us to cancel the group if the group no longer meets the criteria for existing.
The cancellation date is the date at which the group stops meeting the criteria.
When you can choose to cancel the group
Even if the group still meets the criteria, members might agree to the representative asking us to cancel it.
The cancellation date is after the end of the group's next taxable period.
What happens after a group is cancelled
We reopen the GST accounts of former members who were GST-registered before joining the group. They must resume filing their own GST returns and paying any GST owing to us directly.
If a former member no longer needs to be GST-registered, they need to cancel their registration.