About GST Registration Cancellation

GST Registration Cancellation, also known as revocation of GST registration, is the process of terminating a taxpayer’s registration under the Goods and Services Tax (GST) regime. This process is initiated either by the taxpayer voluntarily or by the tax authorities due to non-compliance.

Who Can Apply for GST Registration Cancellation?

GST Registration Cancellation can be initiated by either the taxpayer or the tax authorities. Taxpayers may voluntarily cancel their registration if they cease to carry on a taxable business, merge with another entity, or change their business structure. Tax authorities may cancel registration if taxpayers fail to file GST returns, pay GST dues, or comply with GST regulations.

Eligibility for GST Registration Cancellation

To be eligible for voluntary cancellation of GST registration, taxpayers must meet the following criteria:

• They must have settled all outstanding tax liabilities and complied with all GST regulations.
• They must have filed all pending GST returns, including GSTR-10 (Final Return).
• They must have no ongoing court cases or legal proceedings related to GST.

Documents Required for GST Registration Cancellation

The documents required for filing GST Registration Cancellation include:

• GSTIN (Goods and Services Tax Identification Number)
• PAN (Permanent Account Number)
• Application for Cancellation of Registration in Form GST REG-16
• Reason for cancellation of registration
• Details of outstanding tax liabilities, if any
• Proof of settlement of outstanding tax liabilities, if any
• Copy of the latest GST return filed