A registered Taxpayer can file for cancellation of GST registration on the occurrence of any of the following events:
The following can file for cancellation of GST registration:
Application for GST registration can be accessed from the GST Portal, after logging in.
The path is Services > Registration > Application for Cancellation of Registration.
The following people cannot file for cancellation of GST registration:
In case of amalgamation / merger / change in constitution of business, the new entity (i.e. transferee entity) must be registered with the tax authority, and must have a valid GSTIN at the time of filing for cancellation of registration by the old amalgamated / merged / transferred entity.
While filing the application for cancellation of registration, the Taxpayer needs to fill the value of stock and corresponding tax liability on the stock, and accordingly offset the liability (tax payable) from Electronic Cash Ledger / Electronic Credit ledger equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished goods or finished goods held in stock or capital goods or plant and machinery, on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed.
In case of capital goods or plant and machinery, the person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery, whichever is higher.
In case of Nil or no amount to be entered by Taxpayer in value of stock and tax payable section, the Taxpayer can still submit the form.
The Submit button gets activated once all the mandatory fields (other than signatures) are filled. Please check all the mandatory fields carefully and provide information for any field that you might have missed.
Taxpayers need to file for cancellation of GST registration within 30 days from the date from which registration is liable to be cancelled, in case of voluntary cancellation.
No. Once you have submitted the application for cancellation of registration, and ARN has been generated, you will not be allowed to file for amendment of Core fields.
Yes. Once you have submitted the application for cancellation of registration, and ARN has been generated, you can file for amendment of Non-Core fields
No. You cannot file for cancellation of Suo Moto registration. However, you can file an appeal against the issuance of Suo Moto registration to you at the appropriate forum, as provided in law.
The existing GSTIN status will continue to show the status as ‘Active’. However, once the application of cancellation is filed, the following message will be displayed at the bottom of the screen “ Application of cancellation filed “.
Yes, you can apply for cancellation of registration any time.
Yes, it is mandatory to give reasons for cancellation of registration in the Reason for Cancellation field.
You will get a confirmation of the cancellation of provisional registration on your e-mail address.
Yes, you can file return for past period(s) for which your registration was active, till the effective date of cancellation.