Surrender of gst

Deae sir,

I want to know the process of surrendering gst number. It was voluntary registration. Now the properietor can not bear the compliance of gst law even he is not submmitted returns for several months and he is willing to transfer the business to his wife and want surrender the gst number.... Can he do so on the above grounds....???

If he is allowed to do so....then what will be the further costs that he will have to incurre in order to affet the cancellantion of gst.??? Is he require to submit all the pending returns and tax liability...Which form is to filled for the surrender...