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GST Registration Cancellation

GST Registration Cancellation
Professional GST Cancellation Services

Get expert assistance for GST registration cancellation with complete compliance. Our professionals handle all legal requirements, documentation, and procedures to ensure smooth cancellation without penalties.

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GST Cancellation Overview

GST Registration Cancellation Overview

GST registration cancellation means the taxpayer will no longer be a GST registered person. They will not have to pay or collect GST, claim input tax credit, or file GST returns. This process is governed by Section 29 of CGST Act, 2017 and relevant rules under CGST Rules, 2017.

Cancellation Types

Types of GST Registration Cancellation

Understanding voluntary and authority-initiated cancellation processes

Voluntary Cancellation

Taxpayer-initiated cancellation under Section 29(1)

Applicable: Business discontinuation, transfer, or voluntary opt-out

  • Business has been discontinued or transferred
  • Change in constitution of business
  • No longer liable to be registered under Section 22/24
  • Voluntary opt-out from registration under Section 25(3)
Cancellation by Proper Officer

Authority-initiated cancellation under Section 29(2)

Applicable: Non-compliance or regulatory violations

  • Contravention of Act provisions or rules
  • Composition taxpayer not filing returns for 3 consecutive periods
  • Regular taxpayer not filing returns for 6 months
  • Voluntary registrant not commencing business within 6 months
  • Registration obtained through fraud or misstatement
Cancellation Grounds

Grounds for GST Registration Cancellation

Various reasons and circumstances that lead to GST registration cancellation

Business Changes

Legitimate business reasons for cancellation

  • Business discontinued permanently
  • Business transferred to another entity
  • Amalgamation with other legal entity
  • De-merger or disposal of business
  • Death of proprietor (application by legal heirs)
Compliance Issues

Non-compliance leading to cancellation

  • Not conducting business from declared place
  • Issuing invoices without actual supply
  • Violating anti-profiteering provisions
  • Illegal availment of input tax credit
  • Excessive outward supplies in GSTR-1
  • Violating e-invoicing or e-way bill rules
Return Filing Defaults

Non-filing of returns leading to cancellation

  • Composition taxpayer: 3 consecutive periods
  • Regular taxpayer: 6 months continuous
  • Voluntary registrant: No business commencement within 6 months
  • Significant differences in returns vs actual supplies
Cancellation Process

GST Registration Cancellation Process

Step-by-step process for GST registration cancellation

1
Application Submission

Submit cancellation application in prescribed format

  • File application in FORM GST REG-16
  • Include details of stock and capital goods
  • Submit within 30 days of event occurrence
  • Provide relevant supporting documents
2
Registration Suspension

Registration gets suspended during proceedings

  • Automatic suspension from application date
  • Cannot make taxable supplies during suspension
  • No requirement to file returns during suspension
  • Cannot issue tax invoices or charge tax
3
Show Cause Notice

Proper officer issues notice if required

  • Notice issued in FORM GST REG-17
  • 7 working days to respond
  • Reply to be submitted in FORM GST REG-18
  • Opportunity to explain and justify
4
Final Order

Cancellation order or proceedings dropped

  • Order issued in FORM GST REG-19 (cancellation)
  • Order issued in FORM GST REG-20 (proceedings dropped)
  • Effective date of cancellation specified
  • Payment of dues and liabilities as per Section 29(5)
Liability Calculation

Liability Calculation Upon Cancellation

Understanding the financial obligations during GST registration cancellation

Input Tax Credit Recovery

ITC on stock held on cancellation date

  • ITC on inputs held in stock
  • ITC contained in semi-finished/finished goods
  • Higher of ITC or output tax payable
  • Payment through electronic credit/cash ledger
Capital Goods Treatment

Special calculation for capital goods and plant & machinery

  • ITC taken on capital goods/plant & machinery
  • Reduced by percentage points/tax on transaction value
  • Whichever is higher to be paid
  • Based on Section 15 transaction value
Suspension Rules

Registration Suspension During Cancellation

Understanding registration suspension rules during the cancellation process

Deemed Suspension

Automatic suspension upon application submission

  • From application date or requested cancellation date
  • Whichever is later
  • Pending completion of cancellation proceedings
  • No taxable supplies allowed during suspension
Officer-Initiated Suspension

Suspension by proper officer for suspected violations

  • Based on significant differences in returns
  • Anomalies indicating contraventions
  • 30 days to explain via FORM GST REG-31
  • Opportunity of being heard provided
Revocation of Suspension

Suspension lifted upon completion of proceedings

  • Automatic revocation upon proceedings completion
  • Effective from original suspension date
  • Officer may revoke anytime during proceedings
  • Provisions of Section 31 and 40 apply for supplies made
Frequently Asked Questions

Frequently Asked Questions

Get answers to common questions about GST registration cancellation

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