A registered person (except those under Rule 12 or with a Unique Identity Number under Rule 17) can apply for cancellation of GST registration under Section 29(1) by submitting FORM GST REG-16 electronically through the GST portal. The application must include details of stock (inputs, semi-finished, and finished goods), capital goods, liabilities, and payment details related to cancellation. This application should be filed within 30 days of the event requiring cancellation, either directly or through a Facilitation Centre notified by the Commissioner.
GST registration may be cancelled if a registered person:
If any of these conditions are met, the GST authorities may initiate cancellation of registration.
GST registration can be suspended under the following circumstances:
Consequences of Suspension:
Revocation of Suspension:
Upon revocation, specific GST compliance procedures must be followed for the supplies made during the suspension period.
GST registration may be cancelled by the tax authorities if they believe it is liable for cancellation under Section 29. The procedure is as follows:
A taxpayer whose GST registration has been cancelled by the tax officer (on their own motion) can apply for revocation by following these steps:
