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Cancellation of GST Registration

Required Documents

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GSTIN of the business entity

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Contact details of business entity including mobile no. and email id

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PAN & Aadhar of Authorized signatory

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Desired date of cancellation

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Reason for cancellation

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GSTIN of transferee entity (in case business is transferred)

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Details of stock of inputs/semi finished goods/finished goods

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Details of stock of capital goods/plant & machinery

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ARN of latest GST return filed

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DSC in case of a company/LLP

Required Documents

GSTIN of the business entity

Contact details of business entity including mobile no. and email id

PAN & Aadhar of Authorized signatory

Desired date of cancellation

Reason for cancellation

GSTIN of transferee entity (in case business is transferred)

Details of stock of inputs/semi finished goods/finished goods

Details of stock of capital goods/plant & machinery

ARN of latest GST return filed

DSC in case of a company/LLP

Frequently Asked Question

Who can apply for a cancellation of registration?

Following persons are entitled to apply for a cancellation of GST registration:-

  • All registered taxpayers other than:-
    • Person requiring to deduct or collect tax at source and
    • Taxpayers granted with UIN
  • Legal heir of a registered taxpayer

I am small trader and my turnover is below threshold limit, and I want to cancel my GST Registration. Whether, it is possible to surrender my GST Number?

If your turnover is below threshold limit and you are doing Intra state transaction only, then you have the option to apply for GST Cancellation.

What is the amount of tax liability arising against the stock of inputs, semi finished goods, finished goods where application for cancellation of GST is filed?

On cancellation of GST registration, the taxpayer is required to pay an amount which is higher of:-

  • Input tax credit on raw material or semi finished or finished stock just before cancellation or
  • Output tax for the products mentioned as above

Can proper officer reject the application for cancellation of GST registration?

The concerned officer may decide against accepting the application on the basis of the following:

  • The submitted application is incomplete.
  • Where in the event of transfer, merger or amalgamation of business, the new entity hasn’t registered with the tax authority prior to the submission of application.

In these situations, the concerned officer provides a written intimation to the applicant regarding the nature of the discrepancy. The applicant is required to respond to the same within 7 days of the date of receipt of the letter, failing which the concerned officer may reject the application after providing him/her with an opportunity to be heard. Reasons for the rejection must be recorded.

I have not filed my GST Returns for last 8 Months, now I have received show cause notice for Suo-Motto cancellation. What should I do in this situation?

If a GST Registered persons defaults in GST Return filing for continuous 6 Months, the Proper Officer has the power to cancel GST Number. If you have received notice for Suo- Motto cancellation, then you should file you’re all pending GST Return as soon as possible and respond to Show cause notice online within prescribed time period.

My GST registration has been suo-motto cancelled by GST Officer due to non filing of GST returns but I want to continue my GST Number. What should I do in this situation?

If your GST Registration has been Suo-Motto cancelled by GST Officer, then you have the option to file GST Revocation request within 30 days from the date of cancellation order.

My GST Registration has been Suo-Motto cancelled by GST Department. At the time of GST Cancellation, stock in hand is Rs.2, 00,000 on which I have availed GST Input of Rs.10, 000. Whether I have to pay GST on this stock Value?

When GST is cancelled then you have to file GST Final Return within 3 months of GST Cancellation, in which you have to provide detail of Stock in hand and input availed on that and has to pay GST Liability before filing of final return.