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GST Registration Cancellation


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Completely managed GST registration cancellation service with Expert Support. Applicable for entities with no activities.



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GST Cancellation

GST registration can be voluntarily canceled if a business is dormant or if it does not meet the necessary turnover requirements. Additionally, a GST officer can cancel GST registration if the business is non-compliant with GST regulations. Once GST registration is canceled, the person or entity is no longer obligated to file GST returns or collect/paGST.

Voluntary GST Cancellation

To cancel GST registration, a person or entity with GST registration must submit a cancellation request to the GST Department using Form GST REG-16. After reviewing the application, if the GST Officer is satisfied with the request, they will issue an order to terminate GST registration in Form GST REG-19. This process ensures proper and authorized cancellation of GST registration when necessary.

The following are some of the top reasons for voluntary GST registration cancellation:

Voluntarily canceling a GST registration can indeed alleviate the administrative burden on a business owner, as it eliminates the requirement to file GST returns regularly and avoid any potential penalties or late-filing fees associated with non-compliance. This option is useful for businesses that no longer meet the registration criteria or have ceased operations, allowing them to simplify their tax responsibilities.

Cancellation by GST Officer

An officer can initiate the cancellation of a GST registration if there is justification for such action. The process for GST cancellation by an officer typically begins with the issuance of a show-cause notice in Form GST REG-17. This notice provides the taxpayer with an opportunity to respond and present their case before any further action is taken in the cancellation proceedings.

A GST officer can start the cancellation process if any of the following events occur.

In the event of GST registration cancellation by a GST Officer, the officer will notify the taxpayer whose registration is liable to be terminated. The taxpayer will then be granted a reasonable opportunity to present their case before the GST registration is officially canceled. The notice to the taxpayer from the GST Officer will be sent in Form GST REG-17 and will outline the specific reasons for the proposed cancellation. It will also provide the taxpayer with the opportunity to respond to the notice and, if necessary, schedule a date and time for a hearing.
If the taxpayer responds to the notice, and the proper authority is satisfied with the response, they may dismiss the case and issue an order in Form GST REG-20. However, if the authority is not satisfied, they may proceed with the cancellation and issue an order in Form GST REG-19, officially canceling the GST registration. This process ensures that the taxpayer has a chance to provide a defense before any cancellation is made final.

Procedure for GST Registration Cancellation

IndiaFilings can assist taxpayers with the online cancellation of their GST registration. However, before initiating the cancellation process, it's essential for the taxpayer to ensure that all overdue GST returns are filed. Non-compliance with returns like GSTR-3B, GSTR-1, or the GST annual return should be rectified by filing the late returns before proceeding with the GST cancellation process. Compliance with these filing requirements is a necessary step before canceling GST registration.

Step 1: GST cancellation application is submitted using Form GST REG-16 on the common GST portal. The following information must be included in the GST cancellation application.

Step 2: The GST Officer has to review the application and issue an order cancellation in the Form GST REG-19 within 30 days from the application's date. The cancellation will be effective from a date determined by the Officer, and he will notify the taxable individual. Consult an IndiaFilings GST Expert if you have a GST registration you want to cancel. We'll check your GST return filing status, assist you in completing any outstanding GST returns, and file for GST cancellation. We will also monitor your GST registration cancellation application, reply to any questions, and assist you in completing the process once you have submitted it.

Final Return

After the cancellation of GST registration, the person or entity is required to file a final GST return using Form GSTR-10 within three months of the cancellation date or the date of the cancellation order, whichever comes first. This ensures that the taxpayer has no pending GST dues. It's important to note that this provision does not apply to input service distributors or non-resident taxpayers who are required to pay tax under Sections 10, 51, or 52 of the GST Act.
If the taxpayer fails to file the final GST return in Form GSTR-10, they will receive a notice in Form GSTR-3A, requiring them to do so within 15 days after the notice is issued. If the taxpayer disregards the notice, the concerned Officer will take steps to determine the taxpayer's liability using available information. However, if the taxpayer files the return within 30 days of receiving the notice, the assessment order will be canceled. This emphasizes the importance of complying with the requirement to file the final GST return within the specified timeframe.

Preparing to Cancel GST Registration

Before initiating the GST cancellation process, the applicant is required to settle any outstanding GST liabilities. Additionally, the taxpayer must clear the input tax on the stock of inputs, semi-finished goods, finished goods, and capital goods or the output tax liability of such goods, depending on which is larger.
It's crucial to note that the input tax credit (ITC) on the current stock must be repaid, as the taxpayer will no longer be eligible to claim ITC once the GST registration is canceled.
The final GST payment can be made using the GST electronic credit or cash ledger. This payment should be completed at the same time the final GSTR-10 return is being filed, ensuring that all outstanding tax liabilities are addressed before the GST registration is canceled.

Rejection of application for GST cancellation

In some instances, the concerned Officer may decide to reject the application for the following reasons.

In cases where a discrepancy is identified, the concerned Officer will issue a written intimation to the applicant, outlining the nature of the discrepancy. The applicant is required to respond to this intimation within seven days from the date of receipt of the letter. Failure to provide a response within the stipulated timeframe may result in the Officer rejecting the application. However, the applicant will be given an opportunity to be heard before the rejection is finalized, ensuring a fair process.

Revocation of GST Cancellation

Revocation of GST cancellation is a process by which the cancellation decision is reversed, and the registration remains valid. This option is available when a tax officer initiates the cancellation of a taxable person's registration. The taxpayer can apply for revocation within thirty days of receiving the cancellation order. Here are the steps to file for revocation of GST cancellation:
If a registered person's registration has been canceled suo-moto by the proper Officer, an application for revocation of cancellation in Form GST REG-21 can be filed within 30 days of the cancellation order.
If the GST Officer is satisfied with the application, they can revoke the cancellation of registration within 30 days of receiving the application by issuing an order in Form GST REG-22. The reasons for registration revocation or cancellation must be documented in writing.
The Officer can also issue an order in Form GST REG-05 rejecting the revocation application and informing the applicant. However, before rejecting an application, the Officer must send the applicant a show-cause notice in GST REG–23, asking them to explain why the application should not be refused. Within seven working days of receiving the notice, the applicant must respond in Form GST REG-24. The proper officer will make a decision within 30 days of receiving the applicant's clarification in Form GST REG-24.
This process ensures that the taxpayer has an opportunity to present their case and seek the revocation of the cancellation order within a specified timeframe.

Benefits of Voluntary GST Cancellation

If no business activity occurs after obtaining GST registration, it's essential for the taxpayer to initiate the GST cancellation process as outlined. Allowing GST registration to lapse by not filing GST returns can have implications, as the taxpayer will be unable to apply for fresh GST registration using the same PAN. Furthermore, if the government cancels a GST registration, the taxable person must first apply for the cancellation to be revoked by paying any late fees. Following the restoration, they can proceed to either properly cancel the GST registration or continue filing GST returns. Therefore, once a GST registration is obtained, it's crucial for the taxpayer to maintain compliance and, if there is no commercial activity, apply for GST registration cancellation promptly to avoid any adverse consequences. This ensures that the taxpayer's GST status remains in good standing and aligns with their business activities.

DefinitionUnregistered type of business entity managed by one single personA formal agreement between two or more parties to manage and operate a businessA Limited Liability Partnership is a hybrid combination having features similar to a partnership firm and liabilities similar to a company.Registered type of entity with limited liability to the owners and shareholders
OwnershipSole Ownership

Min 2 Partners

Max 50 Partners

Designated Partners

Min 2 Directors

Min 2 Shareholders

Max 15 Directors

Max 200 Shareholders

For One Person Company

1 Director

1 Nominee Director

Registration Time7-9 working days
Promoter LiabilityUnlimited LiabilityLimited Liability


GST Registration

Partnership Deed

LLP Deed

Incorporation Certificate



Incorporation Certificate

GovernanceUnder Partnership ActLLP Act, 2008Under Companies Act,2013
TransferabilityNon TransferableTransferable if registered under ROFTransferable
Compliance RequirementsIncome tax filing if turnover is more than Rs.2.5 lakhsITR 5

Form 11

Form 8



MCA filing


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