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GST Registration Cancellation

Cancellation of GST Registration Starting from ₹ 2,000/-

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Cancellation of GST registration means that the taxpayer will not be a GST registered person anymore and neither he has to collect GST on sales nor to file any GST return and Deposit the taxes to Govt . A person can cancel its GST Registration voluntarily if he believes that the registration is no longer required by the firm and the turnover limit of firm is below the threshold limit. Other than voluntarily cancellation, cancellation can also be done by the order of department in case of violation of rules made in regard GST Act 2017.

There can be various reasons for cancellation of GST Registration and it is important to comply with all the due taxes and returns before filing for the cancellation of GST Registration.

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Details Required

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Who Can Cancel The GST Registration

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1. Complete the Application Form

You are requested to first fill the simple questionnaire provided by our expert team which will enable us to know the case of cancellation of GST Registration.
Direction Arrows
Step 01

2. Document Processing

At the second step you will be required to produce the documents in accordance with the questionnaire filled based upon which case will be dealt so that we can arrange them as per the requirement and for further processing.
Step 02

3. Filing of Application for GST Registration Cancellation

After arranging the documents and all the data we will begin with the filing of application of GST Registration Cancellation.
Step 03

4. Examining of Application by Department

The department will examine the application and issue the order for cancellation of GST Registration, if all the details are found appropriate.
Step 04

5. Filing of GSTR-10

After approval GSTR-10 will be filed within 3 months of date of cancellation or the date of order of cancellation.
Step 05
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Additional Information

Voluntary cancellation

Under Section 29 of the CGST Act, a GST registration cancellation can be initiated by the person registered under GST in the following circumstances:

  1. Discontinuance or closure of a business.
  2. Transfer of business, amalgamation, merger, de-merger, lease or other pertinent reasons.
  3. Change in the constitution of business, which results in a change of PAN.
  4. Turnover reduces below the threshold limit for GST registration.
  5. Death of the sole proprietor.
  6. Any other reason, the likes of which must be proved in the application.

GST Return

GSTR-10: GSTR-10 is a final return required to be filled within the 3 months of date of cancellation or the date of order of cancellation whichever is later. This is done to ensure that the taxpayer is devoid of liabilities. Input Service Distributors or non-resident taxpayers are exempted from this provision.

If the final GST return is not filed in Form GSTR-10, the taxpayer will be issued a notice in GSTR-3A, prompting him/her to do the same within 15 days of the issue of such notice. If the taxpayer fails to comply with the notice, initiatives will be taken to assess the liability of the taxpayer based on the information available with the concerned Officer. The assessing order will be withdrawn if the applicant files the return within 30 days of the issue of notice.

Cancellation by department order

  1. The taxable person under GST does not conduct any business from the declared place of business; or
  2. Issues invoice or bill without supply of goods or services in violation of the GST Act and/or GST rules.
  3. If a person having GST registration has continuously not filed GST returns for six months.

Before the cancellation of registration, the Officer would issue a notice to such person whose GST registration is liable to be cancelled, requiring show cause within seven working days from the date of service of such notice. The registered person can reply to the show cause notice within the prescribed time, or the GST registration can stand cancelled.

Difference between Annual Return and Final return

Taxpayer gets usually confused between Annual and Final return. Annual Return is GSTR-9 with is to be filled by taxpayer having the annual turnover more than 2 crores before 31st December of subsequent year. But final return is GSTR-10 which is required to be filled when taxpayer no longer wishes to remain registered under GST Act and wants to cancel its GST Registration.

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FAQs on Import Export Registration

How do I pay GST after cancellation?

Every registered person who wants to cancel its GST registration will pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods.

Can I cancel GST registration without filing returns?

No, without filling GST return and without paying tax dues you cannot proceed further for GST cancellation.

If I don’t file returns for the month of January can I file return of February?

No, if return of one month is not filled supplier cannot file the return of subsequent month.

Is GSTR 10 mandatory?

GSTR 10 is required to be filed only by the persons whose registration under GST has been cancelled or surrendered. The regular taxpayer registered under GST is not required to file this return.

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