Quick answer
How do I apply for GST cancellation?
For voluntary GST cancellation, file Form GST REG-16 on gst.gov.in within 30 days of the event, such as closing the business, with details of stock and tax due on it. The officer passes an order in REG-19 within 30 days. You must then file the final return GSTR-10 within three months of the cancellation date or order, whichever is later.
- Voluntary: REG-16 within 30 days of the event
- Officer route: REG-17 notice, reply in REG-18 in 7 working days
- Order of cancellation: REG-19
- Final return GSTR-10 within 3 months
- Revocation: REG-21 within 90 days of the order
When can GST registration be cancelled?
Section 29 of the CGST Act allows cancellation when the business is discontinued, sold, merged or demerged, when its constitution changes, or when it is no longer liable to be registered. An officer can also cancel it for breaches such as non-filing of returns, fake invoicing or registration obtained by fraud.
| Who starts it | Common reasons |
|---|---|
| You (voluntary) | Business closed; business sold or transferred; merger or demerger; death of the proprietor (by legal heirs); change in constitution; turnover below the threshold and you want to opt out |
| The officer (own motion) | No business at the declared address; invoices issued without supply; credit taken against the rules; GSTR-1 higher than GSTR-3B; registration obtained by fraud |
| The officer, for non-filing | Monthly filers: no returns for six continuous months. Quarterly (QRMP) filers: two continuous tax periods. Composition: annual return not filed for three months after its due date |
| The officer, voluntary registrants | Business not started within six months of voluntary registration |
Sources: CGST Act Section 29 and CGST Rule 21, checked 10 November 2026.
GST registration cancellation: voluntary process step by step
To surrender a GSTIN, file every pending return first, then file REG-16 with the reason, the date from which you want cancellation and the stock held on that date. The registration is treated as suspended from the date of application, and the officer issues REG-19 within 30 days.
- 1
File all pending returns
Bring GSTR-1 and GSTR-3B up to date and pay any tax, interest and late fee, so nothing blocks the application.
- 2
Value closing stock and capital goods
List inputs, semi-finished and finished goods and capital goods held on the day before cancellation, with the tax payable on them.
- 3
File REG-16
Open Services, Registration, Application for Cancellation of Registration on gst.gov.in. Give the reason and date, the stock details and any successor GSTIN, then sign with DSC or EVC.
- 4
Stop tax invoices
From the date of application the registration is suspended. You cannot issue tax invoices or charge GST while it is suspended.
- 5
Answer any query
If the officer asks for clarification, reply promptly on the portal with documents.
- 6
Receive REG-19 and file GSTR-10
After the order, file the final return GSTR-10 within three months and pay the stock reversal amount if it was not already paid.
Need help with GST cancellation and revocation? Talk to a chartered accountant in Delhi today. First call is free.
Documents and details needed for GST cancellation
Keep ready the GSTIN login, proof of the event that triggers cancellation, a stock statement on the cancellation date and, for a sale or merger, the details of the business taking over. The portal asks for figures, not long documents, but the officer may ask for proof.
| Situation | What to keep ready |
|---|---|
| Business closed | Date of closure, closing stock statement, last sales invoice number, proof that rent or lease ended if relevant |
| Business transferred, merged or demerged | Transfer or merger agreement, GSTIN of the transferee, stock and credit to be transferred |
| Death of proprietor | Death certificate and details of the legal heir applying |
| Change in constitution (new PAN) | Deed or incorporation certificate of the new entity and its new GSTIN |
| Turnover below threshold | Turnover workings for the year to show you are no longer liable |
| Company or LLP closure | Board or partners' resolution; GST cancellation usually comes before the MCA strike-off |
Form contents per CGST Rule 20, checked 10 November 2026.
Timeline, forms and fees for GST cancellation
There is no government fee to cancel a GST registration. The cost is the tax on closing stock and capital goods, plus any dues. Each step has a fixed time limit set in the CGST Rules, shown below.
| Step | Form | Time limit |
|---|---|---|
| Apply for voluntary cancellation | REG-16 | Within 30 days of the event |
| Show cause notice from officer | REG-17 | Reply in REG-18 within 7 working days |
| Cancellation order | REG-19 | Within 30 days of the application or of your reply |
| Proceedings dropped | REG-20 | Issued if your reply is accepted |
| Final return | GSTR-10 | Within 3 months of cancellation date or order date, whichever is later |
| Apply for revocation | REG-21 | Within 90 days of service of the cancellation order; up to 180 more days with approval |
| Revocation order | REG-22 | Within 30 days of the application |
| Government fee | None | No fee on the portal |
Sources: Rule 22, Rule 23 and Section 45, checked 10 November 2026.
What you still owe after GST cancellation
Cancellation does not wipe out past liabilities. Section 29(3) keeps you liable for tax, interest and penalties for the period before cancellation, and Section 29(5) makes you pay back credit on stock and capital goods you still hold.
The stock reversal is the higher of the input tax credit on inputs, semi-finished and finished goods held on the day before cancellation, or the output tax on those goods. For capital goods, it is the credit taken reduced by the prescribed percentage points, or tax on their transaction value, whichever is higher. A Narela manufacturer closing with machinery still on the books can face a real bill here, so work it out before choosing a cancellation date.
The final return GSTR-10 reports this stock and the tax on it. Skipping it invites a notice and late fees even after the GSTIN is cancelled, and the officer can recover dues later. Keep your books and returns for the statutory period after closure. If you are closing a company too, see company closure.
GST cancelled by the officer: REG-17 and suspension
When an officer believes your registration should be cancelled, you get a show cause notice in REG-17 and must reply in REG-18 within seven working days. The registration is usually suspended at the same time, which stops you issuing tax invoices and blocks refunds.
For non-filing cases, the fastest fix is to file all pending returns and pay the tax, interest and late fee. Rule 22 says the officer must then drop the proceedings in REG-20. For other grounds, such as a failed address verification, reply with proof that the business runs from the declared place: rent agreement, electricity bill, photos of the name board and recent invoices.
Registrations can also be suspended by the system in REG-31 for return mismatches or for not adding bank details within 30 days of registration. A REG-31 asks you to explain within 30 days. Read our GST notice reply page for the wider set of notices.
Revocation of GST cancellation: REG-21 within 90 days
If the officer cancelled your registration on their own motion, you can apply for revocation in Form REG-21 within 90 days from the date the cancellation order was served. The Additional or Joint Commissioner, or the Commissioner, can extend this by up to 180 more days for sufficient cause.
- Clear the defaults: if cancellation was for non-filing, file the pending returns and pay tax, interest, penalty and late fee before you apply.
- File REG-21: give the reasons, attach proof and sign.
- Officer decides: revocation is granted in REG-22 within 30 days, or you get REG-23 asking why it should not be rejected.
- Reply to REG-23: in REG-24 within seven working days.
- After revocation: file all returns for the gap period within 30 days of the revocation order.
Revocation is not available for a cancellation you applied for yourself. If the window has passed, the options narrow to an appeal or a fresh registration; our GST appeal page explains the appeal route. Older websites still mention a 30-day revocation window; that limit was replaced in 2023.
How CA in Delhi handles GST cancellation and revocation
We look at your returns, stock and the reason for cancellation, tell you the cheapest clean exit or the fastest route to restore the GSTIN, and then do the filings: pending returns, REG-16 or REG-18, GSTR-10, and REG-21 where needed.
- What you send us: GSTIN login or a copy of the notice or order, return status, closing stock list and the reason for closure.
- What you get back: filed applications with ARNs, a stock reversal working, the GSTR-10 acknowledgement or the REG-22 revocation order.
- Fee: you get a fixed quote before work starts, after we see how many returns are pending.
Khubchandani & Co. Chartered Accountants and Moneymji list GST registration and GST returns among their services. For cancellation and revocation matters, CA in Delhi passes the enquiry to the listed firm or partner professional that handles it and confirms scope before work starts. Traders from Narela, Bawana and Rohini can visit Netaji Subhash Place; others can reach a GST consultant in Delhi through us on WhatsApp at +91 99114 92897.
Frequently asked questions
How do I cancel my GST registration online?
Log in to gst.gov.in, open Services, Registration, Application for Cancellation of Registration, and file REG-16 with the reason, date and closing stock details. File pending returns first. The officer issues REG-19 within 30 days, and you then file GSTR-10.
What is the time limit for GST registration cancellation?
Apply in REG-16 within 30 days of the event that makes cancellation necessary, such as closing the business or a change in constitution. The officer should pass the order within 30 days of your application.
Can I cancel GST registration if I have not filed returns?
File the pending returns first. Unfiled returns hold up the application, and the tax and late fees remain payable after cancellation anyway. If the officer has already cancelled it for non-filing, filing returns is also the first step towards revocation.
What is the time limit for revocation of GST cancellation?
Apply for revocation in REG-21 within 90 days of the date the cancellation order was served. On sufficient cause, a senior officer can extend this by up to 180 more days. The 90-day rule replaced the old 30-day limit in 2023.
Can I revoke a GST cancellation I applied for myself?
No. Revocation under Rule 23 is only for registrations cancelled by the officer on their own motion. If you surrendered the GSTIN and want to restart, apply for a fresh registration.
What is GSTR-10?
GSTR-10 is the final return filed after GST cancellation. It reports closing stock and capital goods and the tax payable on them. It is due within three months of the cancellation date or the cancellation order date, whichever is later.
Is there any fee for GST cancellation?
The portal charges no fee to cancel a registration. You pay any outstanding tax, interest and late fees, plus the tax on stock and capital goods held at cancellation.
What happens if I keep trading after GST cancellation?
Trading on a cancelled GSTIN is not allowed. You cannot issue tax invoices or collect GST, and buyers cannot claim credit on your bills. If you are still in business and liable to register, apply for revocation or a fresh registration straight away.
What is the difference between GST suspension and cancellation?
Suspension is a temporary stop while cancellation proceedings are pending; you cannot issue tax invoices and refunds are withheld. Cancellation is final unless revoked. A suspension for non-filing is lifted once all pending returns are filed, if the registration has not yet been cancelled.
Should I cancel GST before closing my company in Delhi?
Yes, usually. Close the GST registration, file GSTR-10 and settle dues before the ROC strike-off, so no tax liability is left open against a company that no longer exists. Check our LLP closure page for LLPs.