How To Cancel GST Registration Online?

How To Cancel GST Registration Online?. GST (Goods and Services Tax) registration is mandatory for businesses that meet the prescribed turnover limits or fall under specific categories requiring compulsory registration. However, there are situations where businesses may need to cancel their GST registration. This article provides a complete guide to cancelling GST registration, covering different types of cancellations, the process, and the consequences.
What is GST Registration Cancellation?
Cancellation of GST registration means that the taxpayer is no longer a GST-registered entity and will not have to pay GST, collect GST from customers, or file GST returns.
Who Can Cancel GST Registration?
GST registration can be cancelled in the following scenarios:
1. Voluntary Cancellation by the Taxpayer

Business is discontinued

Business transferred, amalgamated, demerged, or otherwise disposed of

Change in business structure

No longer liable to pay GST

2. Cancellation by the Tax Officer

No business activity at the declared place of business

Issuance of invoices without actual supply of goods/services

Violation of GST laws, such as non-filing of GST returns

Misuse of input tax credit (ITC)

Non-compliance with Rule 86B (restricting ITC utilization beyond 99% for high-value taxpayers)

3. Cancellation of GSTIN for Migrated Taxpayers

Businesses that were previously registered under VAT, Service Tax, or Excise but are not liable under GST

Taxpayers who registered under GST but later realized they do not meet the turnover threshold for GST registration

Consequences of Cancelling GST Registration
• The taxpayer will no longer be required to pay GST.
• If a business that requires mandatory GST registration continues operating without it, it will face penalties and legal consequences.
• The taxpayer cannot claim an input tax credit (ITC) for any purchases made after cancellation.
• The taxpayer will no longer be able to file GST returns.
How to Cancel GST Registration?
For Migrated Taxpayers
1. Login to the GST Portal and click on ‘Cancellation of Provisional Registration’.
2. The system will display the GSTIN and the business name automatically.
3. Provide a reason for cancellation.
4. Confirm whether any tax invoices have been issued during the period.
5. Enter the details of the authorized signatory.
6. Sign off using DSC/EVC (DSC mandatory for LLPs & Companies).
For Regular Taxpayers (Other than Migrated)
• Taxpayers who have issued tax invoices must file Form GST REG-16.
• Details required in Form GST REG-16:

Stock details (raw materials, semi-finished, and finished goods)

GST liability on such stock

Tax payment details

• The tax officer will issue an order for cancellation in Form GST REG-19 within 30 days of the application.
Cancellation by Tax Officer
• The tax officer will issue a show-cause notice in Form GST REG-17.
• The taxpayer must respond within 7 days using Form GST REG-18.
• If the officer is satisfied with the response, the proceedings will be dropped.
• If not, an order for cancellation (Form GST REG-19) will be issued within 30 days.
Revocation of GST Cancellation
Revocation means reversing the cancellation of GST registration, making it valid again.
When Can You Apply for Revocation?
• Revocation is allowed only if the tax officer cancels the registration.
• The application must be filed within 30 days from the date of cancellation order.
Procedure for Revocation
1. Submit an application in Form GST REG-21.
2. The proper officer will review the application and issue an order in Form GST REG-22 within 30 days.
3. If the officer decides to reject the application, they will issue a show-cause notice (Form GST REG-23).
4. The taxpayer must respond in Form GST REG-24 within 7 working days.
5. The officer will decide within 30 days of receiving the taxpayer’s response.
Important Note:
• If GST was cancelled due to non-filing of returns, then the taxpayer must first file all pending GST returns and clear any outstanding dues before applying for revocation.
Re-Registering for GST After Cancellation
A business can apply for fresh GST registration even after its previous registration was cancelled. However, if the tax officer cancelled the GSTIN due to fraudulent activities, re-registration may be subject to restrictions.
Conclusion
Knowing how to cancel GST registration is important for businesses that no longer meet GST eligibility criteria. Whether you are shutting down operations, restructuring, or facing cancellation by the tax officer, it is important to follow the correct procedure to avoid legal complications. If you wish to reinstate your GSTIN, the revocation process provides a way to do so within 30 days. By following the proper cancellation procedures, businesses can ensure compliance with GST laws and avoid penalties. If you are unsure about whether to cancel or revoke your GST registration, consult with Compliance Calendar experts to make the right decision. You can connect with them through mail info@ccoffice.in or Call/Whatsapp at +91 9988424211.
FAQs
Q1. Who can apply for GST cancellation? 
Ans. Any registered taxpayer, legal heirs of a deceased taxpayer, or a tax officer can apply for cancellation.
Q2. Can I cancel GST registration if I stop my business? 
Ans. Yes, you can apply for cancellation if your business is discontinued.
Q3. What is the time limit to revoke GST cancellation?
 Ans. You must apply for revocation within 30 days of the cancellation order.
Q4. What happens if I continue business after GST cancellation? 
Ans. Continuing a business that requires GST without registration can result in penalties and legal consequences.
Q5. Can I reapply for GST after cancellation? 
Ans. Yes, unless your GST was cancelled due to fraudulent activities.
Q6. How long does it take for GST cancellation approval? 
Ans. The tax officer usually approves cancellation within 30 days of application submission.
Q7. Is there a penalty for cancelling GST registration?
 Ans. No direct penalty, but outstanding tax liabilities must be cleared.
Q8. Can a cancelled GST registration be restored? 
Ans. Yes, if revoked within 30 days of cancellation through proper application.

GST (Goods and Services Tax) registration is mandatory for businesses that meet the prescribed turnover limits or fall under specific categories requiring compulsory registration. However, there are situations where businesses may need to cancel their GST registration. This article provides a complete guide to cancelling GST registration, covering different types of cancellations, the process, and the consequences.

What is GST Registration Cancellation?

Cancellation of GST registration means that the taxpayer is no longer a GST-registered entity and will not have to pay GST, collect GST from customers, or file GST returns.

Who Can Cancel GST Registration?

GST registration can be cancelled in the following scenarios:

1. Voluntary Cancellation by the Taxpayer

Business is discontinued
Business transferred, amalgamated, demerged, or otherwise disposed of
Change in business structure
No longer liable to pay GST

2. Cancellation by the Tax Officer

No business activity at the declared place of business
Issuance of invoices without actual supply of goods/services
Violation of GST laws, such as non-filing of GST returns
Misuse of input tax credit (ITC)
Non-compliance with Rule 86B (restricting ITC utilization beyond 99% for high-value taxpayers)

3. Cancellation of GSTIN for Migrated Taxpayers

Businesses that were previously registered under VAT, Service Tax, or Excise but are not liable under GST
Taxpayers who registered under GST but later realized they do not meet the turnover threshold for GST registration

Consequences of Cancelling GST Registration

• The taxpayer will no longer be required to pay GST.

• If a business that requires mandatory GST registration continues operating without it, it will face penalties and legal consequences.

• The taxpayer cannot claim an input tax credit (ITC) for any purchases made after cancellation.

• The taxpayer will no longer be able to file GST returns.

How to Cancel GST Registration?

For Migrated Taxpayers

1. Login to the GST Portal and click on ‘Cancellation of Provisional Registration’.

2. The system will display the GSTIN and the business name automatically.

3. Provide a reason for cancellation.

4. Confirm whether any tax invoices have been issued during the period.

5. Enter the details of the authorized signatory.

6. Sign off using DSC/EVC (DSC mandatory for LLPs & Companies).

For Regular Taxpayers (Other than Migrated)

• Taxpayers who have issued tax invoices must file Form GST REG-16.

• Details required in Form GST REG-16:

Stock details (raw materials, semi-finished, and finished goods)
GST liability on such stock
Tax payment details

• The tax officer will issue an order for cancellation in Form GST REG-19 within 30 days of the application.

Cancellation by Tax Officer

• The tax officer will issue a show-cause notice in Form GST REG-17.

• The taxpayer must respond within 7 days using Form GST REG-18.

• If the officer is satisfied with the response, the proceedings will be dropped.

• If not, an order for cancellation (Form GST REG-19) will be issued within 30 days.

Revocation of GST Cancellation

Revocation means reversing the cancellation of GST registration, making it valid again.

When Can You Apply for Revocation?

• Revocation is allowed only if the tax officer cancels the registration.

• The application must be filed within 30 days from the date of cancellation order.

Procedure for Revocation

1. Submit an application in Form GST REG-21.

2. The proper officer will review the application and issue an order in Form GST REG-22 within 30 days.

3. If the officer decides to reject the application, they will issue a show-cause notice (Form GST REG-23).

4. The taxpayer must respond in Form GST REG-24 within 7 working days.

5. The officer will decide within 30 days of receiving the taxpayer’s response.

Important Note:

• If GST was cancelled due to non-filing of returns, then the taxpayer must first file all pending GST returns and clear any outstanding dues before applying for revocation.

Re-Registering for GST After Cancellation

A business can apply for fresh GST registration even after its previous registration was cancelled. However, if the tax officer cancelled the GSTIN due to fraudulent activities, re-registration may be subject to restrictions.

Conclusion

Knowing how to cancel GST registration is important for businesses that no longer meet GST eligibility criteria. Whether you are shutting down operations, restructuring, or facing cancellation by the tax officer, it is important to follow the correct procedure to avoid legal complications. If you wish to reinstate your GSTIN, the revocation process provides a way to do so within 30 days. By following the proper cancellation procedures, businesses can ensure compliance with GST laws and avoid penalties. If you are unsure about whether to cancel or revoke your GST registration, consult with Compliance Calendar experts to make the right decision. You can connect with them through mail info@ccoffice.in or Call/Whatsapp at +91 9988424211.