You can cancel the GST registration if the rules of the GST are not applicable to you or if you are winding up your business or profession or if the tax officer demands cancellation.

Cancellation of GST registration implies that the taxpayer shall no longer be treated as a person registered under GST. They will not be required to pay or collect GST, claim input tax credit, or file GST returns. 

Benefits GST Cancellation Form in India 

It is important to cancel it under the process specified in case you are registered for GST but not running any business. If you let your GST registration expire without filing the GST returns, you will not be able to apply for a new GST registration with the same PAN. 

 The government will cancel your GST registration, and you will also be required to pay any due late fees and file for cancellation. Once you restore, you can either continue the cancellation process or you can file the GST returns. 

 Thus, after obtaining a GST registration, it becomes very important to remain compliant. GST Registration Cancellation and Revocation — If Your Business is Inactive 

Grounds for GST Cancellation 

There are many grounds on the basis of which GST registration can be cancelled, but the most common of them are: 

• Non-Filing of Returns: If a taxpayer fails to file the GST returns for a continuous period of six months, then his registration may be cancelled. 

• Delinquent Taxes: Registrants are required to pay their taxes when due; failure to do so for six months or more may lead to cancellation of registration. 

• Voluntary Cancellation: If a taxpayer no longer qualifies for GST registration due to being below the turnover threshold, they may cancel their registration voluntarily. 

• Submission of False Information: This also includes acting against the rules when applying for GST registration. 

• Business in Inactivity: Upon continuing inactivity of the registered taxpayer for a period of twelve (12) months, their registration may be revoked. 

• Business Transfer: If the business is transferred to another person or entity, the GST registration can also be cancelled. 

Step 1: Visit the common GST portal and file the GST registration cancellation form in India through Form GST REG-16. 

The application should contain the following information: 

• Contact address including mobile number and email address. 

• Reason for cancellation. 

• Desired cancellation date. 

• Value and tax payable on inputs, semi-finished goods, finished goods, capital goods/plant, and machinery category of stock. 

• The latest GST return form that is filed along with ARN (Application Reference Number) of that return. 

Step 2: Which is review by a GST officer and for the officer to then issue a cancellation order. 

• The application will be examined by the GST Officer, and on the basis of which, an order for cancellation via Form GST REG-19 shall be issued within 30 days of such application. 

• The date of cancellation will be effective as determined by the officer and will be communicated to you. 

Documents Required By GST Registration Cancellation Agency: 

• PAN Card: PAN card of authorized signatory. 

• Aadhaar Card: Aadhaar of authorized signatory. 

• Last Return Details: Information about the last return filed by the taxpayer. 

• Corporate Authority Details: In case of merger, demerger or transfer 

• Taxes Fact: Please pay attention to the given facts of taxes on different items or stocks. 

Procedure For GST Registration Cancellation Form In India: 

GST Registration Cancellation Process in 8 Easy Steps: 

1. Log in to GST Portal 

Visit your official GST portal
Step 1: Visit www.gst.gov.in and log in with your GSTIN, username, and password). 

Step 2. Go to 'Services' Section 

Sign in, and in the main menu choose the tab 'Services', then click on the link 'Application for Cancellation of Registration' in the 'Registration' part. 

Step 3. Choose the Reason for Cancellation 

Then select a cancellation reason from the dropdown menu, like business closure, business structure change or other. 

 Step 4. Provide Required Details 

Follow the prompts to fill in the particulars, including your cancellation date and any attaching materials. Include documentation of business closure or other relevant documentation when applicable. 

 Step 5. Submit the Application 

Be certain to review the application thoroughly, make sure the full details are correct then click 'Submit' to file for cancellation. 

 Step 6. Acknowledge the ARN 

On submission, an Application Reference Number (ARN) will be generated to enable tracking. This is something to keep in mind. 

 Step 7. GST Department Review 

Your cancellation request will be evaluated by the GST department. If all the conditions are satisfied, they will cancel your registration and order you a cancellation. 

 Step 8. Final Confirmation 

You will be notified via email/SMS about the cancellation of your GST registration.