What is Cancellation of GST Registration?

Cancellation of registration can be broadly divided into two categories, that is either voluntary or involuntary. In case of voluntary cancellation, the taxpayer himself requests for the cancellation. Moreover, legal heirs of the taxpayer can also request for cancellation on behalf of the taxpayer whereas involuntary cancellation on the other hand means cancellation initiated by the appropriate GST officer.

In case of Voluntary Cancellation: Registered persons desirous of cancelling the registration can make an application in the form GST REG-16. The following details need to be submitted along with the form— details of inputs, semi-finished or finished goods held in stock as of the date of application, liability thereof and details of the payment. Thereafter the proper officer in form GST REG-19 issues the order of cancellation within 30 days from the date of application. However, the cancellation will only be effective on the date determined by the officer, which will be notified to the concerned person.

In case of Involuntary Cancellation: In case of involuntary cancellation the proper officer sends the show-cause notice in form GST REG-17 and the concerned person has to reply to the notice in form GST REG-18 within 7 days from the receipt of the notice. If in the opinion of the proper officer, the reply is found to be satisfactory, the proceedings will be dropped by passing an order in the form GST REG–20. However if the reply in the opinion of the proper officer is found to be unsatisfactory and liable to be cancelled then the order of cancellation will be issued, within 30 days from the date of receipt of the reply by the proper officer in form GST REG-19.

The time limit for revocation of GST registration varies depending on whether it's initiated by the taxpayer or the tax authorities. If then Revocation is being sought by the taxpayer in that case they need to apply for revocation within 30 days from the relevant event which led to the revocation in form GST REG-21. Whereas if the Revocation is being sought by tax authorities, then in that case they can revoke the registration by an order within 30 days from the date of initiating the revocation proceedings in form GST REG-22. Moreover, if the reason for cancellation was non-filing of returns then in such cases the application for revocation can’t be made until the concerned returns are filled along with the payment of subsisting tax, interest and penalty.

Not everyone can apply for the revocation of the registration. Some persons are barred from applying for revocation after the cancellation. Those persons include UIN holders such as UN Bodies, Embassies, or other notified persons, GST Practitioners, or persons who have voluntarily cancelled their registration by themselves or through legal heirs.

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