GST • 4 min read • Published on 2026-11-01
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 (ta
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
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Frequently Asked Questions (FAQ)
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.