GST Cancellation without jurisdiction

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Quick Summary

A GST cancellation application filed in March 2026 remains pending because the assigned State GST jurisdiction is unclear. The discussion covers identifying the correct officer, whether a pending FY 2019-20 GSTR-3B return is causing the delay, and possible remedies including DRC-03 and manual representation.

CA SAIRAM M

CA SAIRAM M (Querist)
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09 June 2026 Dear Experts,

We have a client engaged in the tattoo business in Bengaluru. We applied for cancellation of GST registration on 10th March 2026. The cancellation application appears to have been assigned to the State GST authorities; however, the jurisdiction details are not available in the application status & GST certification.

Since no clarification or notice has been received from the department, we waited for the cancellation to be processed. After more than three months, we approached the Central GST officer based on the jurisdiction mentioned in the GST Registration Certificate. However, the officer informed us that the cancellation application was not assigned to their office and they were unable to identify the concerned State GST jurisdiction.

I seek guidance on the following issues:

1. How can we identify the State GST jurisdiction/officer to whom the cancellation application has been assigned?
2. At the time of filing the cancellation application, all pending returns were filed except GSTR-3B for Q4 of FY 2019-20, which could not be filed due to the statutory time-bar restriction of three years. Could this pending return be the reason for the delay or non-processing of the cancellation application?
3. If the pending return is impacting the cancellation process, can we apply for unblocking/unbarring of the return filing facility to enable filing of the pending return?

Your guidance on this matter would be highly valuable in assisting our client.

Thanks in advance.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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09 June 2026 Use the public "Search Taxpayer" tool on the GST homepage or visit the Bengaluru Commercial Taxes head office (Vanijya Terige Karyalaya) where the back-office system can map the ARN.

Yes, the missing FY 2019-20 return is stalling the process.

The portal will not allow online filing past 3 years. You must calculate the dues for that quarter, pay them via Form DRC-03, and submit a manual representation to the State Officer to process the cancellation on their backend.

CA SAIRAM M

CA SAIRAM M (Querist)
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09 June 2026 Sir,

I checked public "seach taxpayer" tool and Profile of GSTIN post login the account. State Jurisdiction details are not mentioned in neithor of two places. Is this work out to reach the state jurdiction location based on PIN code of taxpayer eventhough that office not mapped with client GSTIN.

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