GST registration cancellation in case of Restaurants

This discussion explains the process for cancelling a restaurant's GST registration, particularly when there's an Input Tax Credit (ITC) balance. Key steps involve filing all pending returns, adjusting any ITC against tax liabilities, and then submitting Form GST REG-16 for cancellation. Following approval and payment of any outstanding tax, a final return (GSTR-10) must be filed to complete the cancellation.