surender of gst numbers

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

If the proper officer has reasons to cancel the registration of a person then he will send a show cause notice to such person in FORM GST REG-17. 

The person must reply in FORM REG–18 within 7 days from date of service of notice why his registration should not be cancelled. If the reply is found to be satisfactory, the proper officer will drop the proceedings and pass an order in FORM GST REG –20.

If a person, who had applied for cancelling registration, is no
longer liable to be registered or his registration is liable to be cancelled, the proper officer will issue an order in FORM GST REG-19. The order will be sent within 30 days from the date of application submitted or the date of reply to the show cause.

These provisions will also apply to the legal heirs of a deceased proprietor.