GST registration cancellation

GST registration cancellation ends an active GSTIN. The taxpayer applies in Form GST REG-16, and the officer passes the order in GST REG-19. Company Suggestion files that application and the final return that follows.

When can GST registration be cancelled?

Section 29(1) lets the registered person apply when any of these has happened.

The business is discontinued, or it is closed.
The business is transferred, including by amalgamation, merger or sale.
There is a change in the constitution of the business.
The person is no longer liable to be registered, because turnover has stayed under the threshold and no compulsory case in section 24 remains.

The officer can also cancel a registration under section 29(2), including for a contravention or when returns stay unfiled for the period the Act prescribes. That path starts with a notice in GST REG-17, and the taxpayer replies before the order.

Which form starts a voluntary cancellation?

The application is GST REG-16 on gst.gov.in. It states the reason, the date from which cancellation is sought, and the stock and the tax payable on that stock. The authorised signatory files it with the existing login. It is not a fresh registration, so the papers of a new GSTIN are not filed again.

Rule 22 requires the proper officer to issue the order in GST REG-19 within 30 days of that application. The order states the effective date of cancellation.

What is filed after the order?

Cancellation does not wipe the tax on what is still in hand.

GSTR-10, the final return, is filed within three months of the cancellation date or the order date, whichever is later.
Section 29(5) requires tax on inputs held in stock, on inputs contained in semi-finished or finished goods, and on capital goods, as on the day before cancellation.
Where the officer cancelled the registration, restoration is an application in GST REG-21 within 90 days of the order. A voluntary cancellation is not restored that way.

What are the cancellation steps?

Company Suggestion closes the registration in four steps.

The reason under section 29 is confirmed, and pending returns are filed up to the cancellation date.
GST REG-16 is filed with the stock and tax details.
The REG-19 order is saved and the effective date is noted.
GSTR-10 is filed within three months, with the tax on stock and capital goods.

Frequently asked questions

4 questions cover the rules that decide this registration.

Which form cancels a GST registration?

The taxpayer files GST REG-16. The officer issues the cancellation order in GST REG-19. A cancellation started by the officer begins with a notice in GST REG-17.

How soon is the cancellation order passed?

On a REG-16 application, Rule 22 requires the order in REG-19 within 30 days of the application.

What is the final GST return?

GSTR-10. Section 45 requires it within three months of the date of cancellation or the date of the cancellation order, whichever is later.

Can a cancelled GSTIN be restored?

Where the officer cancelled the registration, an application in GST REG-21 can be filed within 90 days of the order, and that period can be extended. A voluntary cancellation is not restored on REG-21. A fresh registration is a new application.