GST Registration Cancellation – How to Cancel Your GSTIN

When a business ceases operations, falls below the threshold, or changes its constitution, it can apply to cancel its GSTIN. Cancellation can be voluntary (taxpayer-initiated via REG-16) or suo-motu by a GST officer.

Valid Reasons for Cancellation

Business discontinued or transferred
Turnover fell below mandatory threshold
Change in constitution (merger, demerger)
Switched to Composition scheme

Steps to Cancel

Login to gst.gov.in → Services → Registration → Application for Cancellation (REG-16)
State reason, last date of business, stock on hand, pending liabilities
Submit with DSC / EVC
Officer may issue show-cause notice (REG-17); reply within 7 days
Cancellation order issued via REG-19

Post-Cancellation Obligations

File final return GSTR-10 within 3 months of cancellation
Reverse ITC on stock/capital goods/inputs held at cancellation date
Pay any pending tax, interest and penalties

Frequently Asked Questions (FAQs)

Can a cancelled GSTIN be revoked?↓

Yes – within 90 days of officer-initiated cancellation using Form REG-21.

Which return is filed after cancellation?↓

GSTR-10 (Final Return) within 3 months of the cancellation date.

Is there a fee?↓

No fee for cancellation.

What happens to pending ITC after cancellation?↓

All accumulated ITC must be reversed in the final return. Failure attracts demand notices.

Frequently Asked Questions (FAQ)

Can a cancelled GSTIN be revoked?