Cancellation of GST Registration - who can apply and process

author portrait

Sakshi Shah

GST Portal
GST Registration
GSTIN

Cancellation of GST Registration means the GST Number or GSTIN of a registered taxpayer becomes inactive. The taxpayer will not have to pay or collect GST or file returns, after the cancellation of Registration.

Index

GST Registration Cancellation
Take help of an expert to apply for cancellation of registration under GST
[Rated 4.8 stars by customers like you]
GST Registration Cancellation
Take help of an expert to apply for cancellation of registration under GST
[Rated 4.8 stars by customers like you]

Who can apply for Cancellation of GST Registration?

Tax OfficerSuo Moto Cancellation

A tax officer may initiate cancellation of registration in the following cases.

Taxpayer – Voluntary Cancellation

A registered taxpayer may initiate the cancellation of registration on the GST Portal in the following cases.

Process for Cancellation of GST Registration
GST Registration can be cancelled by taxpayer or department. Read process for cancellation of GST Registration by taxpayer on GST Portal
Read More
Process for Cancellation of GST Registration
GST Registration can be cancelled by taxpayer or department. Read process for cancellation of GST Registration by taxpayer on GST Portal
Read More

Legal Heirs

The legal heirs can file for cancellation of registration of the proprietorship firm in case of death of a sole proprietor. The taxpayer or legal heir can cancel GST Registration by filing Form REG-16 on the GST Portal.

Process for Cancellation of GST Registration on GST Portal

  1. Login to GST Portal

    Go to the GST Portal and login using a valid username and password.

  2. Go to Services > Registration > Application for Cancellation of Registration

    Navigate to the option ‘Application for Cancellation of Registration’ under the tab Services.Cancellation of GST Registration - Navigation GST Portal

  3. Basic Details, Cancellation Details, Verification

    The cancellation form comprises of 3 tabs – Basic Details, Cancellation Details and Verification.Cancellation of GST Registration - Tabs

  4. Enter details in tab – Basic Details

    Under the first tab of Basic Details, enter the following:
    a. Address of future correspondence,
    b. Mobile Number,
    c. Email Address.Cancel GST Registration - Basic Details

  5. Enter details in tab – Cancellation Details

    Under the second tab of Cancellation Details, select the reason for cancellation from the drop-down. For each reason selected, enter additional details as mentioned in the table under next topic.

  6. Verification

    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.Verification on GST Portal

  7. Success Message

    A success message is displayed on the successful submission of the application.Success Message

  8. Track status of application

    To track the status of the ARN, go to Services > Registration > Track Application Status.Cancellation of GST Registration - Track Application Status

Cancellation of GST Registration – Reason & Additional details

Reason for cancellation

Additional details required

Change in constitution of business leading to change in PAN

  • Date from which registration is to be canceled
  • 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 canceled
  • 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

Others

FAQs

What are the consequences of cancelling registration under GST?

1. The taxpayer will not have to pay GST anymore
2. For certain businesses, registration is mandatory. If the registration is canceled and business still continues, it will be considered as an offense and heavy penalties will apply.

When can I cancel Voluntary Registration under GST?

In the case of a voluntary registration, the taxpayer can apply for cancellation only after the expiry of one year from the date of registration.

How to change GST registration details?

In order to change the details of your registration, you need to visit the GST official portal. Go to Services > Registration > Amendment of Registration Non-Core Fields. Select the desired tab and make the necessary changes.

    Leave a Reply

    Your email address will not be published. Required fields are marked *

    Close Bitnami banner
    Bitnami