Casela Advisors

Business Enquiries +91-9819 000 227 | HR +91-9819 000 862 / +91-9819 000 147

Get in Touch

GST Cancellation

Home > Services > GST Cancellation

GST Cancellation

GST Cancellation Services by Expert Chartered Accountants

✅ Easily Cancel Your GST Registration with Expert Support

Looking to cancel your GST registration? Whether you’ve closed your business, changed its structure, or your turnover has dropped below the GST threshold, we make the GST cancellation process simple, fast, and 100% compliant.

Our team of experienced Chartered Accountants for GST handles all legal procedures, documentation, and departmental communication to ensure your GST registration is cancelled smoothly—with no legal issues or delays.

🔍 What is GST Cancellation?

GST cancellation is the process of deactivating your GSTIN (Goods and Services Tax Identification Number) when you are no longer required to be registered under the GST Act. This could happen due to:

  • Business closure or discontinuation
  • Change in business constitution (e.g., proprietorship to partnership)
  • Reduction in annual turnover below the threshold limit
  • Voluntary cancellation of GST registration
  • Migration to another tax regime (e.g., composition to regular scheme)

Once cancelled, you are no longer liable to file GST returns or collect GST from customers.

📋 Who Can Apply for GST Cancellation?

Our GST cancellation services are available for:

  • Sole Proprietors
  • Partnership Firms
  • Private Limited Companies
  • LLPs
  • Freelancers & Consultants
  • E-commerce sellers who are winding down operations

📄 Documents Required for GST Cancellation

To initiate your GST cancellation, you will need the following:

  • GSTIN certificate
  • PAN card of the business owner or entity
  • Aadhar card of authorized signatory
  • Last filed GST returns (GSTR-3B, GSTR-1, etc.)
  • Closing stock details (if any)
  • Reason for cancellation
  • Bank account details
  • Declaration form and digital signature (if applicable)

We’ll guide you step-by-step through document collection and filing.

🔄 Procedure for GST Cancellation

Here’s how our Chartered Accountants help you cancel your GST registration:

✅ Step 1: Free Consultation

  • Speak with our GST expert to assess your eligibility and reason for cancellation.

✅ Step 2: Document Verification

  • Submit required documents digitally.
  • We prepare and validate all forms for submission.

✅ Step 3: Filing GST Cancellation Application (Form GST REG-16)

  • We file your application on the GST portal with the correct reason and supporting documents.

✅ Step 4: Acknowledgment and Follow-Up

  • We track your application, respond to any queries or notices, and ensure smooth closure.

✅ Step 5: Final Return Filing (GSTR-10)

  • File the final GST return (GSTR-10) to complete the cancellation process officially.

📈 Why Choose Us for GST Cancellation?

  • ✅ Handled by Certified Chartered Accountants
  • ✅ Complete online process – no physical paperwork
  • ✅ Timely filing of Form REG-16 and GSTR-10
  • ✅ Affordable pricing for individuals and businesses
  • ✅ End-to-end support until GSTIN deactivation

Avoid delays, notices, or rejection by letting professionals manage your GST exit process.

📲 Get Started with GST Cancellation Today

We’ve helped 500+ businesses cancel their GST registration quickly and legally. Let our GST consultants take care of your deactivation while you focus on what’s next.

👉 Call Now or Fill Out the Form to Begin Your GST Cancellation

Faqs

FREQUENTLY ASKED QUESTIONS

A registered person (except those under Rule 12 or with a Unique Identity Number under Rule 17) can apply for cancellation of GST registration under Section 29(1) by submitting FORM GST REG-16 electronically through the GST portal. The application must include details of stock (inputs, semi-finished, and finished goods), capital goods, liabilities, and payment details related to cancellation. This application should be filed within 30 days of the event requiring cancellation, either directly or through a Facilitation Centre notified by the Commissioner.

GST registration may be cancelled if a registered person:

  • Does not operate from the declared place of business.
  • Issues invoices without actual supply of goods or services, violating GST laws.
  • Violates anti-profiteering provisions under Section 171.
  • Fails to comply with Rule 10A (related to bank account details).
  • Avails Input Tax Credit (ITC) fraudulently in violation of Section 16.
  • Declares outward supplies (GSTR-1) exceeding the actual supplies reported in the valid return (GSTR-3B).
  • Violates Rule 86B, which restricts the use of electronic credit ledger for tax payments in certain cases.
  • Breaches provisions of Rule 23(1) (third or fourth proviso).
  • Fails to file monthly returns (GSTR-3B) for six consecutive months (for monthly filers).
  • Fails to file quarterly returns for two consecutive tax periods (for quarterly filers).

If any of these conditions are met, the GST authorities may initiate cancellation of registration.

GST registration can be suspended under the following circumstances:

  • Upon application for cancellation – If a registered person applies for cancellation, the registration is deemed suspended from the later of the date of application or the requested cancellation date until final cancellation proceedings are completed.
  • Suspension by tax authorities – If the officer believes the registration is liable for cancellation due to violations under Section 29 or Rule 21, they may suspend it pending cancellation.
  • Significant tax discrepancies – If a mismatch is found between GSTR-1 (outward supplies) and GSTR-3B (returns), or between a taxpayer’s purchases and suppliers’ sales data, indicating non-compliance.
  • Failure to comply with Rule 10A – If a taxpayer does not update their bank account details as required.

Consequences of Suspension:

  • The taxpayer cannot make taxable supplies or issue tax invoices.
  • No GST returns (GSTR-3B) are required to be filed during suspension.
  • Refund claims under Section 54 are not allowed while the registration is suspended.

Revocation of Suspension:

  • Suspension is revoked upon completion of cancellation proceedings.
  • If suspended due to pending returns, suspension is revoked once all pending returns are filed.
  • If suspended due to Rule 10A violations, compliance with Rule 10A will revoke the suspension.
  • The officer may revoke suspension at any time before cancellation if deemed necessary.

Upon revocation, specific GST compliance procedures must be followed for the supplies made during the suspension period.

GST registration may be cancelled by the tax authorities if they believe it is liable for cancellation under Section 29. The procedure is as follows:

  • Show Cause Notice (SCN) Issuance:
    • The proper officer issues a notice in FORM GST REG-17, asking the taxpayer to explain within 7 working days why their registration should not be cancelled.
  • Taxpayer’s Response:
    • The taxpayer must submit a reply in FORM GST REG-18 within the prescribed period.
  • Cancellation Order:
    • If the taxpayer has applied for cancellation (under Rule 20) or if the officer finds that the registration should be cancelled, the officer issues an order in FORM GST REG-19 within 30 days, specifying the cancellation date.
    • The taxpayer must pay any pending tax, interest, or penalties.
  • Proceedings Dropped (if applicable):
    • If the taxpayer satisfactorily explains their case or files all pending returns with full tax payment, including interest and late fees, the officer drops the proceedings by issuing an order in FORM GST REG-20.
  • Applicability to Legal Heirs:
    • In case of the proprietor’s death, the legal heirs can apply for cancellation, and the same rules apply as if the proprietor had applied.

A taxpayer whose GST registration has been cancelled by the tax officer (on their own motion) can apply for revocation by following these steps:

  • Application for Revocation:
    • Submit an application in FORM GST REG-21 at the GST common portal within 90 days from the cancellation order date.
    • This period can be extended up to 180 days by the Commissioner or an authorized officer.
    • If cancellation was due to non-filing of returns, the taxpayer must first file all pending returns and pay all dues, including tax, interest, penalty, and late fees.
  • Filing Pending Returns (if applicable):
    • After revocation, all due returns from the cancellation date to the revocation date must be filed within 30 days.
    • If cancellation was retrospective, all returns from the effective cancellation date to the revocation date must be filed within 30 days.
  • Approval or Rejection of Revocation:
    • If the officer is satisfied with the application, they approve the revocation in FORM GST REG-22 within 30 days of receiving the request.
    • If the officer is not satisfied, they issue a Show Cause Notice (SCN) in FORM GST REG-23, asking the taxpayer to explain why the revocation request should not be rejected.
    • The taxpayer must reply in FORM GST REG-24 within 7 working days.
    • The officer must decide on the application within 30 days after receiving the reply.
    • If rejected, an order is issued in FORM GST REG-05.
Hi, How Can We Help You?
GST Cancellation - Casela Advisors