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Overview
GST registration can be cancelled voluntarily by a business or by tax authorities for non-compliance, such as missed returns or incorrect filings. Cancellation requires reversing any input tax credit and filing returns until it’s approved. Non-compliance can lead to penalties. Taxocity helps you handle GST cancellation smoothly and in full legal compliance. Our expert-guided, three-step online process ensures a 100% safe cancellation.
What is GST Cancellation?
The cancellation of GST registration is the process of removing a business from the Goods and Services Tax (GST) registration list. It applies when a business discontinues or no longer meets the criteria for GST registration, or has stopped operating. GST cancellation can be voluntary or initiated by the GST department.
By the Taxpayer
Businesses can initiate voluntary cancellation if they meet the necessary criteria.
They are no longer operating or have shut down.
Their annual turnover falls below the prescribed GST threshold.
They are no longer required to be registered (e.g., switched to a different tax scheme).
They have opted out of the GST system due to a change in business structure.By Tax Authorities
The GST department can cancel registration in cases of non-compliance.
Failure to file GST returns for an extended period.
Obtaining registration through fraudulent means or false documents.
Violating GST provisions, including issuing invoices without actual supply of goods or services.
Not conducting business from the declared place of business.By Legal Successors
GST registration can also be cancelled by legal heirs or successors.
The registered person is deceased.
The business is transferred due to amalgamation, merger, or demerger.
Ownership changes hands permanently.
- Login to the GST Portal at www.gst.gov.in using your credentials.
- Navigate to Services > Registration > Application for Cancellation of Registration.
- Select the reason for cancellation from the dropdown menu.
- Enter the required details, such as the date of cessation of business or transfer of ownership.
- Provide supporting documents if required (e.g., closure certificate, business transfer agreement).
- Verify the application using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
- Submit the application.
- Track the application status on the portal until you receive a cancellation order from the GST officer.
PAN card of the business or proprietor
GST registration certificate
Proof of business closure (if applicable)
Identity and address proof of the authorized signatory
Bank account details
Declaration or affidavit (if required)
Business transfer documents (in case of merger, acquisition, etc.)
- Tax Deductors/Collectors : Entities registered solely for deducting or collecting tax at source under GST (e.g., government departments or e-commerce operators) cannot cancel their GST registration voluntarily.
- Holders of Unique Identity Number (UIN) : Organizations that hold a UIN (e.g., foreign diplomatic missions, consulates, and UN bodies) are not allowed to cancel their registration. UIN is issued only to claim tax refunds on inward supplies and not for conducting taxable business activities, so cancellation is not applicable.
Frequently Asked Questions
Find quick answers to the most common questions about our services
What is GST cancellation?
GST cancellation means your GST registration is no longer valid. It can happen due to non-filing of returns, voluntary closure, or by order from the tax officer.
What is the time limit for GST registration cancellation?
You must apply for cancellation within 30 days from the date of business closure or the event that makes registration unnecessary.
What is the penalty for late GST cancellation?
Late cancellation may result in penalties, interest on unpaid taxes, and continued return filing obligations.
Can cancellation of GST registration be revoked?
Yes, revocation is possible only if the cancellation was initiated by the GST officer, and the application is filed within 30 days of the cancellation order.
How do I check my GST cancellation status?
Log in to the GST portal, go to ‘Services > Track Application Status’ and enter your ARN.
How to revoke GST cancellation after 180 days?
You must submit a condonation request to the jurisdictional officer. Approval is subject to the officer’s discretion.
How do I get a GST cancellation certificate?
Once your cancellation is approved, download the certificate from the GST portal under ‘Services > User Services > View/Download Certificates’.
What is Form 10 for GST cancellation?
Form GST REG-10 is for non-resident taxable persons to apply for GST registration cancellation.
What is the time limit for GST appeal?
The appeal must be filed within 3 months (90 days) from the date of the order.
What happens after GST cancellation?
You must clear liabilities, reverse ITC, and stop GST return filing for other registrations after the cancellation is confirmed.
Can GST registration be cancelled without filing returns?
No, all pending returns related to business operations must be filed before the registration can be cancelled.
How to close a GST registration account without filing returns?
You cannot. All returns must be filed up to the cancellation date to close the account.
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