How to Cancel GST Registration — Process, Reasons & Consequences
By Parul Singh, GST Practitioner · GST Registration
Table of Contents
I processed 100+ GST cancellations in Delhi. The key: all pending returns must be filed first.
If your business has closed, turnover has dropped below the threshold, or you've been registered incorrectly, you can cancel your GST registration.
When to Cancel
- Business has been discontinued
- Turnover has fallen below threshold
- Business has been transferred/sold
- Change in constitution leading to new registration
- Death of sole proprietor
Cancellation Process
- Login to gst.gov.in → Services → Registration → Application for Cancellation
- Select the reason for cancellation
- File all pending returns and pay any outstanding tax
- Submit the application
- Proper officer processes within 30 days
You must file all pending GST returns before cancellation can be processed. Unfiled returns will block the cancellation.