A taxpayer can apply to cancel GST registration in Form REG-16 when the business closes, is transferred or turnover falls below the threshold. The officer can also cancel for non-filing or other violations. After cancellation, a final return in GSTR-10 is due within three months. A registration cancelled by the officer can be revoked by applying in REG-21 within the time allowed after filing pending returns.
Reasons to cancel
- Business closure
- Transfer or merger
- Change in constitution requiring new PAN
- Turnover below threshold (voluntary registrants)
Process
- File REG-16 with stock details.
- Pay tax on stock and capital goods as applicable.
- Officer issues REG-19.
- File GSTR-10.
Officer cancellation
Non-filing of returns for the prescribed period or fraudulent registration can lead to suo motu cancellation after show cause notice.
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Get expert help →Revocation
File pending returns and pay dues, then apply in REG-21 within the permitted period.
Frequently asked questions
Do I need to reverse ITC on cancellation?
Yes, on stock and capital goods held, as per the rules.
What if GSTR-10 is not filed?
Notices and late fees follow, and assessment may be done.
Can I reapply after cancellation?
Yes, a fresh registration can be taken when liable.
Does cancellation stop past liabilities?
No. Liabilities for earlier periods continue.
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