Clear, practical and sourced — below I explain when cancellation is needed, the exact forms and portal steps you must follow, the officer-initiated (suo-moto) route, post-cancellation obligations (final return, refunds), timelines, common pitfalls and a handy checklist so you can act confidently.
How To Cancel GST Registration Step By Step?
To file for cancellation of GST registration, please perform the following steps:
- Visit the URL: https://www.gst.gov.in.
- Login to the GST Portal with your user-ID and password.
- Navigate to the Services > Registration > Application for Cancellation of Registration option.
- The form – Application for Cancellation of Registration contains three tabs. Ensure that the Basic Details tab is selected by default.
Note: The first tab contains pre-filled information in sections of Basic Details and Address of Principal Place of Business.
- Either fill your Address for Future Correspondence manually, or check the option of Address same as above to copy the same address as in the Address of Principal Place of Business field.
- Click the SAVE & CONTINUE button.
Notes: The tab Basic Details will change to blue color and a tick mark will appear on it indicating that all the mandatory fields under this tab have been duly filled-in.
The next tab Cancellation Details will get active, requiring you to make suitable selections and provide relevant information in corresponding fields.
- Select a suitable reason from the Reason for Cancellation drop-down list.
Notes: The following five reasons are available for selection:
- Change in constitution of business leading to change in PAN
- Ceased to be liable to pay tax
- Discontinuance of business / Closure of business
- Transfer of business on account of amalgamation, merger, demerger, sale, leased or otherwise
- Others
What to do when GST Registration cancellation is applied due to the Change in constitution of business leading to change in PAN?
When GST Registration cancellation is applied due to the change in constitution of business leading to change in PAN you need to do the following:
- Enter the date from which registration is to be cancelled.
- Provide the GSTIN of the transferee entity under the Details for Transfer, Merger or Change in Constitution section.
- System will validate the same, and based upon it’s Legal Name of Business, will auto-populate the Trade Name.
What to do when GST Registration cancellation is applied due to Ceased to be liable to pay tax?
When GST Registration cancellation is applied due to ceased to be liable to pay tax you need to do the following:
- Enter the date from which registration is to be cancelled.
- Enter the value of stock and the corresponding tax liability on the stock.
- Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
- On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic
- Credit Ledger, or both, and debit entries will be made.
What to do when GST Registration cancellation is applied due to Discontinuance of business / Closure of business:
When GST Registration cancellation is applied due to discontinuance of business / Closure of business you need to do the following:
- Enter the date from which registration is to be cancelled.
- Enter the value of stock and the corresponding tax liability on the stock.
- Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
- On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic
- Credit Ledger, or both, and debit entries will be made.
8. Click the SAVE & CONTINUE button.
Notes: This will mark the second tab also as complete. The next tab, Verification will get activated.
9. Check the Verification statement box to declare that the information given in this form is true and correct, and that
nothing has been concealed therefrom.
10. Select the name of the authorised signatory from the Name of Authorized Signatory drop-down.
11. Enter the Place of making this declaration.
Note: Notice that the system auto-populates the authorised signatory’s designation or status.
12. Sign the form by using either your Digital Signature Certificate (DSC), or the EVC option.
Notes:
For the purpose of simplicity, this user manual has followed the EVC path.
If using a DSC, you will be required to select your registered DSC from the emSigner pop-up window and then
proceed from there accordingly.
What to do when GST Registration cancellation is applied due to any other reason?
When GST Registration cancellation is applied due to any other reason you need to do the following:
a) Specify the reason for cancellation.
b) Enter the value of stock and the corresponding tax liability on the stock.
c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either
the Electronic Cash Ledger, or the Electronic Credit Ledger, or both.
d) On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic
Credit Ledger, or both, and debit entries will be made.
What to do when GST Registration cancellation is applied due to Transfer of business on account of amalgamation, merger, de-merger, sale, leased or otherwise?
When GST Registration cancellation is applied due to transfer of business on account of amalgamation, merger, de-merger, sale, leased or otherwise you need to do the following:
- Enter the date from which registration is to be cancelled.
- Provide the GSTIN of the transferee entity under the Details for Transfer, Merger or Change in Constitution section.
- System will validate the same, and based upon it’s Legal Name of Business, will auto-populate the Trade Name.
Notes:
This will mark the second tab also as complete.
The next tab, Verification will get activated.
9. Check the Verification statement box to declare that the information given in this form is true and correct, and that
nothing has been concealed therefrom.
10. Select the name of the authorised signatory from the Name of Authorized Signatory drop-down.
11. Enter the Place of making this declaration.
Note: Notice that the system auto-populates the authorised signatory’s designation or status.
12. Sign the form by using either your Digital Signature Certificate (DSC), or the EVC option.
Notes:
- For the purpose of simplicity, this user manual has followed the EVC path.
- If using a DSC, you will be required to select your registered DSC from the emSigner pop-up window and then proceed from there accordingly.
13. Enter the OTP.
Notes:
- On successfully filing the application for cancellation of registration, the system will generate the ARN and display a confirmation message.
- A confirmation message will also be sent by GST Portal on your registered mobile phone number and e-mail-ID.
- After this stage, the concerned Tax Official will review your application and take a decision accordingly.
15. Select Submission Period radio button.
16. Enter the From and To dates between which you filed for cancellation of registration.
17. Click the SEARCH button.
Note: The search result will display the ARN corresponding to your filed application.
How to Withdraw of cancellation of GST registration application?
Taxpayer can withdraw his/her request for cancellation of registration till the time the authorized tax officer has not
taken any action on the application. To withdraw the request for cancellation of registration, perform the following
steps:
1. Login to the GST portal with valid credentials. Click the Services > User Services > View My Submissions option
to view your submissions. Click the withdraw button.
Note: The withdraw option will only be available till the time the authorized tax officer has not taken any action on the
application i.e. the status of the Application is in “Pending for Processing” status. In case, tax officer has initiated some
action on the application, there would be no withdraw button available for the taxpayer to withdraw his/her application.
2. Click the CONFIRM button.
3. A confirmation message will be displayed on the screen. Click the OK button.
4. Updated list of My Submissions is displayed. Withdrawl hyperlink will not be visible now.
Note: An alert will be sent to the authorized officer mentioning that the Application with XXXXXXXXXX ARN number
has been withdrawn by the Applicant.
How to cancel the GST registration of composition scheme?
Can I withdraw from the Composition Levy?
1. Voluntary withdrawal
2. Exceeding Threshold Limit as specified in Section 10 of the CGST Act
3. Engaged in making any supply of goods which are not liable to tax under this Act.
4. Engaged in making Inter-State supplies.
5. Supplying of goods through E-Commerce Operator, who is required to collect tax at source under section 52
6. Manufacturing Notified Goods (e.g. Pan Masala)
7. Others
