How to Cancel GST Registration?

When it comes to the cancellation of GST registration, you can either choose to cancel the same either by registered person or by a GST officer. Cancellation of GST registration is convered in the Section 29(1) of CGST Act 2017.

How to Cancel GST Registration online in India

Voluntary Cancellation of GST registration by registered person

In order to cancel your GST registration, you have to give the suitable reason for doing so and the probable reasons for the same could be one of the below:

  • If you have decided to close or discontinue your registered business, then the GST registration for the same doesn’t make any sense.
  • If you have sold or transferred your registered business to someone else, then that person or entity need to get the GST registration.
  • In case either you or your business no longer falls under GST slab i.e. in case you are a migrated person or your business supply is exempted from GST.
  • Taxable person or the registered person ceases to be liable to pay tax.
  • However, if you are registered as tax deductor or tax collector and if oyu have been allotted UIN then you cannot opt for the cancellation of GST registration.

However, despite having a valid reason, you cannot opt for the GST registration cancellation before 1 year from the date of registration.

Cancellation of GST registration by a GST officer

In case GST Officer finds faults in your GST registration then he is entitled to cancel the same however he will consider your case on the below mentioned grounds:

  • If you have obtained GST registration by an illegal or fraud manner or by any kind of supression of facts.
  • If you have opted for voluntary GST registation however have failed to start your business within 6 months from the date of registration.
  • If you have failed to furnish returns for six months in continuation.
  • If you have failed to furnish returns for three consecutive tax periods.
  • If you have contravened prescribed provisions and rules of the Act.

Once your registration is cancelled by the GST officer, you can revoke the same if you act in time by filing Form GST REG 21 within 30 days of service of cancellation of order. However, before you start with the revocation process, you need to make sure that all defaults have been cleared based on which your registration was cancelled by the GST Officer. In case the GST Officer finds your application valid and if there is no pending defaults, then he will revoke the cancellation using Form GST REG 22.

If you want to cancel the GST registration voluntarily, then you need to fill up an application Form GST REG-16 within 30 days of the event based on which you are cancelling the registration, however at times it is not possible to specify the exact date of the event then you can interpret the deadline or date in a liberal manner. While filling up the form GST REG-16, it is mandatory to include below mentioned information, such as:

  1. Ground of cancellation.
  2. The desired date of cancellation.
  3. Contact address including mobile number and email address.
  4. Particulars of the value and the tax payable on the stock of inputs, the inputs available in semi-finished goods, inputs available in finished goods, the stock of capital goods/plant and machinery.
  5. Particulars of the registration of the entity such as when was it merged, transferred or amalgamated.
  6. Particulars of the latest return filed by the taxpayer along with the ARN of the particular return.

GST Registration Cancellation Forms

There are various forms available on the GSTIN portal which you might need during the GST registration cancellation process such as:

Form GST REG 16 - This form is used if the GST registration is cancelled voluntarily by the registered person.

Form GST REG 17 - This form is used if the GST officer has found any default in your GST registration and to issue show cause notice.

Form GST REG 18 - This form is used by the registered person to reply to the show cause notice by registered person.

Form GST REG 19 - GST Officer used this form to pass order for the cancellation of GST order cancellation.

Form GST REG 20 - You as a registered person can use this form to stop the GST registration cancelled based on the reply you have given to the show cause notice by Form GST REG 18.

Form GST REG 21 - This form is used by the registered person to revoke the cancellation.

Form GST REG 22 - This form is used by the GST officer to pass the revocation order of cancelled GST registration.

Cancel GST Registration Online

To file for cancellation of GST registration, you have to follow below steps –

Step 1 - Login to GST Portal https://www.gst.gov.in with user-ID and password

Login to GST Portal

Step 2 – Go to Services -> Registration -> Select “Application for Cancellation of Registration”

Application for Cancellation of GST Registration

Step 3 - Application for Cancellation of Registration contains three tabs. Ensure that the Basic Details tab is selected by default.

Application for Cancellation of GST Registration – Default Basic Details

Step 4 - Application for Cancellation of Registration contains three tabs. Ensure that the Basic Details tab is selected by default.

Application for Cancellation of GST Registration – Basic Details and Address

Step 5 - You can select Address same as above. If Address is differ then enter the address information. Click on “Save and Continue”

Step 6 – Select “Reason for Cancellation” from the drop down list, Date of Cancellation and then click “Save and Continue”.

Select Reason for GST Registration Cancellation Reason for GST Registration Cancellation

Step 7 - You will see different entries in respect to selected reason for Cancellation. Fill the complete according as per select cancellation reason. Click “Save and Continue”.

Step 8 - Check the Verification statement box to declare that the information given in this form is true and correct, and that nothing has been concealed therefrom. Select the name of the authorised signatory from the Name of Authorized Signatory drop-down and Enter the Place of making this declaration.

Verification

Step 9 - Sign the form by using your Digital Signature Certificate (DSC) or the EVC option

Verification submission with DSC or EVC

Step 10 – You will receive OTP on your number and then Enter OTP.

Validation OTP for GST Registration Cancellation

Step 11 – When you “Validate OTP” and you will the confirmation for GST Registration Cancellation Submission.

GST Registration Cancellation Submission Confirmation
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