GST registration can be cancelled when a business closes, falls below the threshold, or by the department for non-compliance. If it is cancelled by the officer, you can apply for revocation within the allowed time.
This guide covers voluntary cancellation, the final return, and the revocation process.
What is GST Registration Cancellation and Revocation?
Cancellation ends a GSTIN's active status. A voluntary cancellation is filed in Form REG-16; the department may cancel via REG-17/19 for reasons like continuous non-filing.
After cancellation, a final return (GSTR-10) must be filed within three months.
Step-by-step process
- Apply in REG-16. File the cancellation application with reasons and the effective date.
- Clear liabilities. Pay any outstanding tax and reverse ITC on closing stock.
- File GSTR-10. Submit the final return within three months of cancellation.
- Revoke if needed. If cancelled by the officer, apply for revocation in REG-21 within the allowed period after filing pending returns.
Frequently asked questions
What is GSTR-10?
GSTR-10 is the final return filed after cancellation, declaring stock and liabilities on the cancellation date.
Can a cancelled GST registration be revived?
If the department cancelled it, you can apply for revocation (REG-21) within the prescribed time after clearing pending returns and dues.