GST Registration Cancellation
In short
A registered person can apply to cancel GST registration in Form GST REG-16 when the business closes, is transferred, or is no longer liable to register. All pending returns must be filed first, and a final return in GSTR-10 must be filed within three months of the cancellation date or order.
Overview
Cancelling registration properly stops the obligation to file returns and avoids late fees building up. Any input tax credit on stock held on the date of cancellation must be reversed and paid.
If an officer has cancelled your registration for non-filing, it may be possible to apply for revocation within the time allowed. We can advise which route applies.
Key requirements
- All returns filed up to the date of application
- Details of stock and input tax credit on the cancellation date
Documents required
- GST portal access
- Reason for cancellation, with supporting documents
- Stock details as on the date of cancellation
We share an exact checklist for your case before you start, since requirements vary with the structure and the people involved.
Process
Clean-up
We file any pending returns.
Application
Form REG-16 is filed with the reason and stock details.
Order
The officer issues the cancellation order.
Final return
GSTR-10 is filed within three months.
What KNAP Advisory handles
- Pending return filing
- REG-16 application
- GSTR-10 final return
- Advice on revocation where registration was cancelled by an officer
Frequently asked questions
Is a final return mandatory after GST cancellation?
Yes. GSTR-10 must be filed within three months of the date of cancellation or the cancellation order, whichever is later.