Cancellation procedure-gst

cancelling  gst registration?

The business has been discontinued

The business has been transferred fully, amalgamated, demerged or otherwise disposed —The transferee (or the new company from amalgamation/ demerger) has to get registered. The transferor will cancel its registration if it ceases to exist.

There is a change in the constitution of the business   (For example- Private limited company has changed to a public limited company

All those who cannot follow the above method must file an application for cancellation in FORM GST REG 16. The legal heirs of the deceased taxpayer will follow the same procedure as below.

Application for cancellation has to be made in FORM GST REG 16.

The following details must be included in FORM GST REG 16-

Details of inputs, semi-finished, finished goods held in stock on the date on which cancellation of registration is applied

Liability thereon

Details of the payment

The proper officer has to issue an order for cancellation in FORM GST REG-19 within 30 days from date of application. The cancellation will be effective from a date determined by the officer and he will notify the taxable person

To file for cancellation of GST registration, please perform the following steps:


1. Visit the URL: https://www.gst.gov.in.

2. Login to the GST Portal with your user-ID and password.

3. Navigate to the Services > Registration > Application for Cancellation of Registrationoption.



4. The form – Application for Cancellation of Registration contains three tabs. Ensure that the Basic Details tab is selected by default.



Note: The first tab contains pre-filled information in sections of Basic Details and Address of Principal Place of Business.

5. Either fill your Address for Future Correspondence manually, or check the option of Address same as above to copy the same address as in the Address of Principal Place of Business field.

6. Click the SAVE & CONTINUE button.

If You have any stock lying with you,.. have to deposit Tax on same.

Your all GST returns should be filed till date of cancellation of GSTN

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