Document required for cancelation of GST registration.

• Submit form GST REG-16 for cancellation duly filled and signed.
• Specify reason for cancellation for business closure, ownership transfer, or other relevant cause.
• Provide financial statements up to cancellation date, including balance sheets, profit, and loss statements, etc.
• Provide closure proof on surrender of licenses, lease termination documents, etc.
• Submit evidence of cleared tax liabilities, including GST dues, interest, penalties, etc., up to cancellation date.
• Submit copies of GST returns filed until cancellation date.
• Inventory details of closing stock.
• Provide identity and address proof of authorized signatory, proprietor, partners, directors, etc.
• Submit a copy of the GST registration certificate issued to the taxpayer.
• Provide any other documents as required based on specific circumstances or reasons for cancellation.

Procedures

Log in to the GST Portal :

Access the GST portal using your login credentials.

Go to Services :

Navigate to the “Services” tab on the GST portal.

Select Application for Cancellation of Registration :

Under “Services,” select the option for “Application for Cancellation of Registration.”

Fill Out Form GST REG-16 :

Complete Form GST REG-16 with accurate information. This form includes details such as the reason for cancellation, financial statements, closure proof (if applicable), clearance of dues, identity and address proof of authorized signatory or proprietor, partners, directors, and any other required information.

Upload Supporting Documents :

Attach supporting documents such as financial statements, closure proof, identity and address proof, copy of GST registration certificate, and any other relevant documents as specified.

Submit Form :

After filling out the form and attaching the required documents, submit the application for cancellation of registration.

Acknowledgment :

Upon successful submission, an acknowledgment will be generated containing the Application Reference Number (ARN). Keep this number for future reference.

Verification by GST Authorities :

The GST department will verify the details provided in the application.

Issue of Cancellation Certificate :

If everything is in order, the GST authorities will approve the cancellation of registration and issue a cancellation certificate.

Intimation to Applicant :

The applicant will receive intimation of the cancellation of registration through email and SMS.

Closure of GSTIN :

The GST Identification Number (GSTIN) will be deactivated, and the business will cease to be a registered taxpayer under GST.

Frequently Asked Questions

• What is GST Cancellation?
  

  GST cancellation is the process of de-registering a business from the Goods and Services Tax (GST) system. It occurs when a business is no longer required to be registered under GST.

• Who can apply for GST Cancellation?

  A registered taxpayer can apply for GST cancellation if their business ceases to operate, or if they no longer meet the requirements for registration

•  How can I cancel my GST registration?

  GST registration can be canceled online via the GST portal by submitting the GST REG-16 form. You will need to provide details regarding the reason for cancellation

• How long does it take for GST cancellation to be processed?

  GST cancellation generally takes 15-30 days from the date of application, depending on the verification process by GST officers.

• Can I continue using my GSTIN after cancellation?

  No, once your GST registration is canceled, you cannot use your GSTIN to collect taxes or claim input tax credit.

• Can GST registration be canceled voluntarily?

  Yes, you can voluntarily cancel your GST registration if you no longer wish to continue under GST, or if your business ceases operation

• Can GST registration be canceled if the business has unpaid taxes?

  Can GST registration be canceled if the business has unpaid taxes?

• Can GST registration be cancelled for non-filing of returns?

  Yes, if you fail to file GST returns for six consecutive months, your registration may be cancelled by the authorities.