Cancelling your GST registration
You may apply for GST de-registration using the Deregistration (MIRA 106) form if:
- you discontinue or dispose of your business; or
- your annual taxable sales fall below MVR 500,000.
However, you must continue filing GST returns (even if you did not carry on your business) until MIRA confirms your deregistration in writing.
- If you wish to deregister an activity from income tax, you are required to cancel relevant business permits before submitting this application.
- If you are deregistering from GST because your taxable supplies during the past 12 months is less than MVR 500,000, or because your taxable supplies for the next 12 months is expected to be less than MVR 500,000, you are not required to cancel your business permits, however, you must not be importing goods into the Maldives or supplying tourism sector goods or services.
- You may upload the filled-out form using the button below, or, submit the form to your nearest MIRA counter.
- If you are completing the fillable version of this form, and wish to save the form to your computer/laptop, you may choose the printer-saving option to save your filled-out form as a PDF. Ensure that you have filled out all the items relevant to you before you save the return as you will not be able to edit the return once saved as a PDF.