A registered Taxpayer can file an application for cancellation of GST registration on the occurrence of any of the following events:
Discontinuance of business or closure of business.
Taxable person ceases to be liable to pay tax.
Transfer of business on account of amalgamation, merger, de-merger, sale, leased or otherwise.
Change in constitution of business leading to change in PAN.
Registered voluntarily, but did not commence any business within specified time.
Taxable person no longer liable to be registered under GST Act.
Death of sole proprietor
The following can file for an application cancellation of GST registration:
Existing Taxpayer
Migrated Taxpayer whose application for enrolment has been approved
Application for GST registration can be accessed from the GST Portal, after logging in.
The path is Services > Registration > Application for Cancellation of Registration.
The following people cannot file an application for cancellation of GST registration:
Persons registered as Tax Deductors / Tax Collectors
Persons to whom UIN has been allotted
In case of amalgamation / merger / change in constitution of business, the new entity (i.e. transferee entity) must be registered with the tax authority, and must have a valid GSTIN at the time of filing for cancellation of registration by the old amalgamated / merged / transferred entity.
While filing the application for cancellation of registration, the Taxpayer needs to fill the value of stock and corresponding tax liability on the stock, and accordingly offset the liability (tax payable) from Electronic Cash Ledger / Electronic Credit ledger equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished goods or finished goods held in stock or capital goods or plant and machinery, on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed.
In case of capital goods or plant and machinery, the person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery, whichever is higher.
In case of Nil or no amount to be entered by Taxpayer in value of stock and tax payable section, the Taxpayer can still submit the form.
The Submit button gets activated once all the mandatory fields (other than signatures) are filled. Please check all the mandatory fields carefully and provide information for any field that you might have missed.
Taxpayers need to file for cancellation of GST registration within 30 days from the date from which registration is liable to be cancelled, in case of voluntary cancellation.
No.
No. Once you have submitted the application for cancellation of registration, and ARN has been generated, you will not be allowed to file for amendment of Core fields.
Yes. Once you have submitted the application for cancellation of registration, and ARN has been generated, you can file for amendment of Non-Core fields
No. You cannot file for cancellation of Suo Moto registration. However, you can file an appeal against the issuance of Suo Moto registration to you at the appropriate forum, as provided in law.
When a taxpayer files an application for cancellation of registration or Suo Moto cancellation has been initiated by the Tax Official, the status of the GSTIN is shown as “Suspended”. This will be changed to “Active” only when application for cancellation of registration is rejected by the Tax Official or Suo Moto cancellation proceeding is dropped, after hearing.
Yes, you can apply for cancellation of registration any time.
Yes, it is mandatory to give reasons for cancellation of registration in the Reason for Cancellation field.
You can apply for cancellation of registration in Form GST-REG-16.
You will get a confirmation of the cancellation of provisional registration on your e-mail address.
Yes, you can file return for past period(s) for which your registration was active, till the effective date of cancellation.
No, you cannot submit application for cancellation of registration, in case Tax Official has already initiated, suo-moto cancellation of Registration against your registration.
You cannot submit Application for Cancellation of Registration, in case suo-moto cancellation proceedings have been initiated by the Tax Official, against your registration.
Navigate to Dashboard > Services > User Services > View Notices and Orders option to view the notice or order issued by the Tax Official.
You will get this error message, in case, suo-moto cancellation proceedings have been initiated by the Tax Official, against your registration.
Navigate to Dashboard > Services > User Services > View Notices and Orders option to respond to the notice issued by the Tax Official for the same.
You need to respond to the notice issued by the Tax Official for the same. Navigate to Dashboard > Services > Registration > Application for Filing Clarifications option to respond to the notice issued by the Tax Official.
When a taxpayer files an application for cancellation of registration or Suo Moto cancellation has been initiated by the Tax Official, the status of the GSTIN is shown as “Suspended”. This will be changed to “Active” only when application for cancellation of registration is rejected by the Tax Official or Suo Moto cancellation proceeding is dropped, after hearing.
When the status of your GSTIN is showing as “Suspended” status, you can perform certain activities on GST Portal like filing Appeal, making payment, filing for Refunds, reply to Assessment/Recovery/ Enforcement related orders/ notices, even make non-core amendment etc..
However, once GSTIN is suspended:
During the suspension status, taxpayer will be allowed to file return or upload invoices only for the period before the registration was suspended.
Taxpayer will not be able to file core amendment application till the time registration is suspended. However, email address and mobile number can be updated till dues/ refund are cleared.
When a taxpayer files an application for cancellation of registration: Date of Suspension will be the date on which Cancellation application was filed.
Suo Moto cancellation has been initiated by the Tax Official: Date of Suspension will be the date on which notice
for Cancellation of registration is issued in case it is selected by officer from radio button given.
Once the status of GSTIN is changed from “Suspended” to “Active”, you will be again treated as an Active taxpayer and all the accesses given to the Active taxpayers on GST Portal will be enabled for you immediately.
As per the rule 20 of the CGST Rules 2017, a taxpayer needs to apply for cancellation within 30 days of the occurrence of event warranting the cancellation. Hence at the time of filling Application for Cancellation of Registration (Form GST REG-16), applicant taxpayer cannot select any date beyond 30 days on which he is applying for cancellation.