GST Registration Cancellation
GST Registration Cancellation means officially closing your GST number when you no longer need it. This can happen if your business has shut down, your yearly income is below the GST limit, or you’ve changed the type of business. GST Registration Cancellation helps you stop GST-related work like filing returns, paying tax, or issuing GST bills.
In India, you can apply for GST Registration Cancellation on your own, or the GST department can cancel it if you don’t follow the rules, like not filing your GST returns. Doing the process correctly is important to avoid problems or fines.
At Tax KamKaj, we make GST Registration Cancellation easy, fast, and stress-free. Whether you are running a small business, a partnership firm, or a company, we help you complete your GST Registration Cancellation smoothly and stay worry-free.
Apply For GST Registration Cancellation?
Who Can Apply for GST Cancellation?
Registered Business Owners
If you have a GST number but your business is closed, changed, or no longer required to be under GST, you can apply for cancellation.
Taxpayers with Low Turnover
If your annual turnover falls below the GST limit (Rs. 20 lakh/Rs. 40 lakh), and GST is no longer mandatory for you, you can cancel your registration.
Legal Heirs of a Deceased Business Owner
If the person holding the GST number has passed away, the legal heir can apply to cancel the GST registration.
GST Department (Suo Moto Cancellation)
The GST officer can also cancel your registration if:
- You haven’t filed returns for a long time
- You’re not operating from your registered place of business
- You’ve taken GST registration through fraud or misrepresentation
Reasons for GST Registration Cancellation
1. Closure of Business
- If the business has permanently shut down or stopped operating.
2. Turnover Falls Below Threshold Limit
- If your annual turnover goes below the GST exemption limit (₹20–₹40 lakh), you're no longer required to be registered under GST.
3. Change in Business Structure
- If your business changes form (e.g., from sole proprietorship to private limited company), you may cancel the old GSTIN.
4. Transfer of Business (Including Death of Proprietor)
- When a business is sold, merged, or transferred—including due to the death of the owner—the existing GST registration needs cancellation.
5. Multiple Registrations
- If you have multiple GST registrations for the same PAN and no longer need one or more of them.
6. Incorrect or Unnecessary Registration
- If GST registration was taken by mistake or when not required under law.
7. Non-compliance or Fraud (By GST Department)
- GST officer may cancel registration if:
- Returns are not filed for a long time
- Fraudulent invoices are issued
- Business is not Conducted from the Registered Address
Documents Required for GST Registration Cancellation
To complete the GST Registration Cancellation process smoothly, you need to provide certain documents. These helps verify your identity and ensure proper closure of your GST account.
- GSTIN (GST Registration Number)
- PAN Card of the Business/Owner
- Aadhaar Card of the Proprietor/Authorized Signatory
- Proof of Business Closure or Reason for Cancellation
- Last Filed GST Returns (if applicable)
- Bank Account Details (optional)
- Digital Signature (DSC) / EVC Authentication
How to Apply for GST Registration Cancellation Online (Step by Step)
Follow these simple steps to apply for GST registration cancellation online.
Step 1: Log in to Your GST Portal Account
- Go to www.gst.gov.in and use your GST credentials (Username and Password) to log in to the GST portal.
- Go to www.gst.gov.in and use your GST credentials (Username and Password) to log in to the GST portal.
Step 2: Navigate to GST Cancellation Section
- Once logged in, under Services, click on Registration, then select Cancel GST Registration or GST Cancellation Application.
- Once logged in, under Services, click on Registration, then select Cancel GST Registration or GST Cancellation Application.
Step 3: Complete the GST Cancellation Form (GST REG-16)
Fill out the GST cancellation form (REG-16) with:
- Reason for GST cancellation
- Details of any pending dues or inventory
Step 4: Upload GST Cancellation Documents
- Attach all necessary documents for GST cancellation, including PAN card, Aadhaar card, and supporting documents.
- Attach all necessary documents for GST cancellation, including PAN card, Aadhaar card, and supporting documents.
Step 5: Submit Your GST Registration Cancellation Application
- After completing the form and uploading all required documents, submit your GST cancellation application. Use either Digital Signature (DSC) or EVC (Electronic Verification Code) to sign.
- After completing the form and uploading all required documents, submit your GST cancellation application. Use either Digital Signature (DSC) or EVC (Electronic Verification Code) to sign.
Step 6: Get the GST ARN (Application Reference Number)
- After submission, you will receive an ARN (Application Reference Number). This helps you track your GST cancellation application status.
- After submission, you will receive an ARN (Application Reference Number). This helps you track your GST cancellation application status.
Step 7: Review and Approval by GST Officer
- The GST department will review your GST cancellation request. If all details are correct, they will approve your cancellation request.
- The GST department will review your GST cancellation request. If all details are correct, they will approve your cancellation request.
Step 8: Receive Your GST Cancellation Confirmation (GST REG-19)
- Once approved, you will receive GST REG-19, confirming that your GST registration has been cancelled successfully.
Types of GST Cancellation
There are two main types of GST Registration Cancellation: Voluntary Cancellation and Suo Moto Cancellation. Understanding these can help you decide the best approach for your business.
1. Voluntary Cancellation
This means the business owner applies to cancel the GST number by choice.
Common reasons:
- Business is closed
- Annual turnover is below the GST limit
- Change in business type or structure
- Multiple GST numbers for the same PAN
- The person applies for cancellation on the GST portal.
2. Suo Moto Cancellation (By GST Department)
This happens when the GST officer cancels your registration without your request.
Common reasons:
- Not filing GST returns for a long time
- Giving false information
- Not running business from the registered place
- Ignoring GST notices
Time Taken for GST Cancellation
The time taken to cancel a GST registration depends on how the cancellation is applied and reviewed by the GST officer.
- Voluntary GST Cancellation
- If you apply for GST cancellation yourself, it usually takes about 15 to 30 days from the date of application.
- If you apply for GST cancellation yourself, it usually takes about 15 to 30 days from the date of application.
- Suo Moto Cancellation (By GST Department)
- If the GST officer cancels your registration, the time depends on your response to the show cause notice. If no reply is given within the set time, cancellation may happen faster — around 7 to 15 days.
- If the GST officer cancels your registration, the time depends on your response to the show cause notice. If no reply is given within the set time, cancellation may happen faster — around 7 to 15 days.
- Delays Can Happen If:
- Documents are not complete
- Return filing is pending
- You don’t respond to notices on time
- Tracking Your Application
- You can track the status of your cancellation using the ARN (Application Reference Number) on the GST portal.
What Happens After GST Cancellation?
Action
Description
GSTIN Becomes Inactive
You can’t use your GST number or issue GST bills.
No Return Filing
You don’t have to file GSTR-1, GSTR-3B, etc. anymore.
Pay Any Dues
Any unpaid tax, interest, or penalty must be paid.
File GSTR-10
Final return must be filed within 3 months.
Stop Business (if GST is Mandatory)
Re-registration is needed to legally continue business if required.
Claim Refunds
You can still claim any pending GST refunds.
FAQs About GST Registration Cancellation
How to cancel GST registration online?
- Log in to the GST portal, fill Form REG-16, upload documents, and submit.
What documents are needed to cancel GST?
- PAN, Aadhaar, reason for cancellation, and business closure proof (if any).
Can I cancel my GST number voluntarily?
- Yes, if your business is closed or turnover is below the limit.
What happens if I don’t cancel my GST?
- You may face penalties or the GST officer may cancel it.
How long does GST cancellation take?
- It usually takes 15–30 days if everything is in order.