Cancellation of GST Registration

By Sakshi Shah on April 2, 2020

The GST Registration of a registered taxpayer can be cancelled due to various reasons. It can either be cancelled by the taxpayer or by the GST department. Once the application for cancellation is approved by the GST authority, the taxpayer cannot collect GST from its customers. He need not pay GST or file GST Returns from the effective date of cancellation.

Who can cancel GST Registration?

The step-by-step process for Cancellation of GST Registration using GST Portal

Step-1: Log in to your account on the GST Portal

Step-2: Go to Services > Registration > Application for Cancellation of Registration

1. Cancellation of GST Registration using GST Portal- Navigation

Step-3: The form comprises of 3 tabs – Basic Details, Cancellation Details and Verification

2. Cancellation of GST Registration using GST Portal-Tabs

Step-4: Under the first tab of Basic Details, enter the following:

  • Address of future correspondence
  • Mobile Number
  • Email Address
3. Cancellation of GST Registration using GST Portal-Basic Details

Step-5: Under the second tab of Cancellation Details, select the reason for cancellation from the drop-down. For each reason selected, enter additional details per the table below.

Reason for cancellation

Additional details required

Change in constitution of business leading to change in PAN

  • Date from which registration is to be cancelled
  • GSTIN of the new entity

Transfer of business on account of amalgamation, merger, demerger, sale, leased or otherwise

Ceased to be liable to pay tax

  • Date from which registration is to be cancelled
  • Value of stock
  • Tax liable to be paid on the stock
  • Amount to be used from cash ledger and credit ledger to pay the tax

Discontinuance of business / Closure of business


Step-6: Under the last tab of Verification, select the name of authorised signatory from the drop-down and enter the place of declaration. Submit the application using DSC or EVC.

8. Cancellation of GST Registration using GST Portal-Verification

Step-7: A success message is displayed on the successful submission of the application.

9. Cancellation of GST Registration using GST Portal-Success-message

Step-8: To track the status of the ARN, go to Services > Registration > Track Application Status.

10. Cancellation of GST Registration using GST Portal-Track-Application-Status


1. Can I cancel GST registration without filing returns?

As far as Cancellation of Registration is concerned, you have to file all your Returns and clear all your Dues with the GST Department for Cancellation of your Registration. You cannot proceed ahead for cancellation unless and until you pay all your dues.

2. Can we file GST return after cancellation?

According to the GST Act, cancellation doesn’t affect the previously filed returns. Every person whose GST registration has been cancelled need to file a final Return in Form GSTR-10 within three months (i.e. 90 days) from the date of cancellation or the date of order of cancellation, whichever is later.

3. Why GST gets cancelled?

The GST registration gets cancelled if the same has been obtained by means of fraud, misstatement or suppression of facts.