Cancellation of gst registration

one of my client registered under regular in april 2019
he filed april and may 19 returns only
now he wanted to close his registration
is this possible or not
pls give full info
Replies (3)
Quick Summary
If your client wishes to cancel their GST registration, it is possible. They must first ensure all outstanding returns up to the current date are filed. Following this, a final return must be submitted using GSTR 10. The process for cancellation, whether voluntary or initiated by the department, is detailed in the provided link.

With respect to cancellation it can either be initiated by the department or the registered person can apply for cancellation.

Refer below link with respect to procedures / rules for cancellation of registration either by voluntary basis / by department's direction.

 

https://cbic.gov.in/resources//htdocs-cbec/gst/Cancellation%20of%20Registration.pdf;jsessionid=12C271CA5AE4599D4F5EBB3FD037B46B

Before filling for cancellation your client must file all till date returns
And also you should file final return in GSTR 10

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