To cancel a GST registration, application must be submitted on the GST Common Portal in FORM GST REG-16. Along with FORM GST REG-16, the following details need to be submitted:
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which cancellation of registration is sought.
Details of any tax liability.
Details of any GST payment, made against such liability.