Tax Consultant
790 Points
Posted on 01 June 2026
Rule 14A gives you a lighter path to cancel GST registration if your turnover has never crossed the threshold and you never commenced business.
The withdrawal option on the portal (visible after you have filed a Rule 14A application) means you want to take back that application and continue your registration. Use it only if you filed Rule 14A by mistake or changed your mind.
If you actually want to cancel your registration:
- Turnover below threshold, business not commenced: Proceed with Rule 14A by completing the application. No REG-16 required.
- Turnover below threshold, business commenced: Use the standard route, file Form GST REG-16 on the portal. The officer issues REG-19 after verifying pending returns and dues.
- Before cancelling: File all outstanding returns including any nil GSTR-1 and GSTR-3B periods. A pending return blocks the cancellation application.
- After cancellation: File GSTR-10 (Final Return) within 90 days. Late filing attracts Rs 200 per day penalty.
Tax Garden's [GST compliance services](https://taxgarden.in/services) cover cancellation filings and officer representation for complex cases.