GST Registration Cancellation – Complete Guide & Assistance

What is GST Cancellation?

GST Cancellation means your GST registration is no longer valid, and you are not required to collect or pay GST on your sales.
After cancellation, you cannot charge GST to customers or claim Input Tax Credit (ITC).

When Can GST be Cancelled?

Voluntary Cancellation (By Taxpayer)

  • Business discontinued or closed
  • Turnover falls below GST threshold limit (₹40 lakh for goods, ₹20 lakh for services)
  • Change in business constitution (e.g., proprietorship to partnership)
  • Switching to exempt goods/services
  • Merger, transfer, or sale of business

Cancellation by GST Officer (Suo Moto)

  • Non-filing of GST returns for a continuous period
  • Violation of GST provisions
  • Fraudulent registration
  • Non-commencement of business after registration

Who Can Apply for GST Cancellation?

  • Normal Taxpayers (Regular GST)
  • Composition Scheme Taxpayers
  • Tax Deductors / Tax Collectors
  • Migrated taxpayers from VAT / Service Tax

GST Cancellation Process

1️⃣ Login to GST Portal → www.gst.gov.in
2️⃣ Go to Services → Registration → Application for Cancellation of Registration
3️⃣ Select Reason for cancellation (from list)
4️⃣ Fill Date of Cancellation & required details
5️⃣ Upload Supporting Documents
6️⃣ Submit application using DSC/EVC
7️⃣ ARN Generation – Acknowledgement Reference Number will be generated
8️⃣ Application is reviewed by GST Officer
9️⃣ Cancellation Order is issued within 30 days

Documents Required for GST Cancellation

  • GST registration certificate
  • Details of stock, liability, and ITC reversal
  • Proof of business closure (if applicable)
  • Transfer/merger documents (if applicable)
  • Board resolution / partnership agreement (if change in constitution)

Consequences of GST Cancellation

  • Cannot charge GST or claim ITC
  • Must file Final GST Return (Form GSTR-10) within 3 months of cancellation date
  • Pending liabilities must be paid before closure
  • Penalties if cancellation is not applied on time

Penalty for Late GST Cancellation

  • Late fee for pending GST returns before cancellation:
    • ₹50 per day (₹25 CGST + ₹25 SGST)
    • ₹20 per day (₹10 CGST + ₹10 SGST) for nil return
  • Interest @ 18% per annum on pending tax dues

Why Choose Us for GST Cancellation?

✅ Expert handling of documents & application
✅ Avoid rejection & delays
✅ Ensure proper ITC reversal & liability clearance
✅ Guidance on final return filing (GSTR-10)
✅ Affordable & quick online service