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Close or restore your GSTIN · REG-16 · REG-21 · GSTR-10

GST Cancellation & Revocation Online

Closing your business, below the GST limit or converting to a company? We cancel your GST registration properly: pending returns filed, credit on stock worked out, Form REG-16 filed and the final return GSTR-10 done, so nothing comes back later. If the officer cancelled your GSTIN, we help you restore it through revocation.

  • Pending returns cleared first
  • Stock & credit reversal worked out
  • REG-16 and GSTR-10 filed
  • Revocation of officer cancellation
Professional fee from₹2,499 + GST
See plans & prices Cost of closing GST
Quick tipTap Sections to jump to the cost calculator, revocation, prices, FAQs and more.
Overview

What is GST cancellation?

GST cancellation means closing a GST registration so the business no longer has to collect GST or file returns. A taxpayer can apply for cancellation in Form GST REG-16 under Section 29 of the CGST Act, or the officer can cancel it, for example for not filing returns. After cancellation, a final return GSTR-10 must be filed.

Many businesses simply stop filing returns when they close, assuming the GSTIN will lapse. It doesn't: late fees keep adding up, the officer eventually cancels the registration with a notice, and tax demands can follow. Cancelling properly is quicker, cheaper and closes the matter cleanly.

Cancellation doesn't wipe out past liabilities. Tax, interest and penalties for periods before cancellation remain payable, and credit on stock and capital goods held on the date of cancellation must be paid back. If the officer has cancelled your registration and you're still in business, you can apply for revocation in Form REG-21 within 90 days.

Two routes

Voluntary cancellation vs cancellation by the officer

Who starts the cancellation decides the forms, timelines and what you need to do.

You can apply when

  • The business is closed or discontinued
  • Turnover is below the GST limit and registration isn't otherwise required
  • The business is sold, merged, demerged or transferred
  • Constitution changes with a new PAN, such as a proprietorship becoming a company
  • The owner of a proprietorship has passed away (legal heirs apply)

The officer can cancel when

  • Returns aren't filed for six months in a row (or the composition return for a year)
  • Business doesn't start within six months of voluntary registration
  • No business is found at the registered place
  • Registration was obtained by fraud, or invoices are issued without supply
  • Bank account isn't furnished, or GST rules are seriously breached

Forms used

  • REG-16: your application for cancellation
  • REG-17: officer's show cause notice; reply in REG-18 within 7 working days
  • REG-19: cancellation order; REG-20: proceedings dropped
  • REG-21: revocation application; REG-22: revocation order
  • GSTR-10: final return after cancellation

Converting to a company or LLP? The new entity needs its own GST registration. Unused credit can be transferred to it in Form ITC-02 before the old GSTIN is cancelled.

Credit reversal

Stock and input tax credit on cancellation

Under Section 29(5), when registration is cancelled you must pay back the credit on goods you still hold.

  • 1
    Stock in handCredit taken on inputs, semi-finished and finished goods held on the day before cancellation must be paid back.
  • 2
    Capital goodsCredit on capital goods, reduced by 5 percentage points for every quarter (or part) since the invoice date.
  • 3
    Higher of two amountsThe amount payable is the credit to be reversed or the tax on the transaction value of those goods, whichever is higher.
  • 4
    Paid through cash or credit ledgerThe amount is shown in REG-16 and the final return GSTR-10, and can be paid from the credit balance or in cash.

Tip: if possible, sell or use up stock before applying, or transfer it with the business to a buyer who takes over the credit through ITC-02. It can significantly reduce the amount payable.

Cost calculator

What will it cost to close your GSTIN?

Estimate the credit you'll need to pay back on stock and capital goods, and the late fee if the final return is filed late.

Estimated amount payable

₹0 credit reversal + late fee

Request a call back

Indicative. The actual amount is the higher of the credit reversed and the tax on the transaction value of the goods. GSTR-10 late fee is ₹200 a day (CGST + SGST), up to ₹10,000. Pending returns, tax and interest are extra.

Pricing

GST cancellation and revocation plans

Fixed professional fees per GSTIN. There is no government fee for cancellation or revocation; any tax, late fee and interest are paid to the government.

Voluntary Cancellation

For businesses with returns up to date.

₹2,499₹3,499+ GST · ₹0 govt. fee

  • Review of returns, tax and credit position
  • Stock and capital goods credit reversal working
  • REG-16 cancellation application
  • Replies to officer clarification
  • GSTR-10 final return filing
  • Filing of pending returns
  • ITC-02 transfer
Choose Voluntary Cancellation
Most popular

Cancellation + Pending Returns

Clear everything pending, then close the GSTIN cleanly.

₹4,999₹6,999+ GST · ₹0 govt. fee

  • Everything in Voluntary Cancellation, plus:
  • Up to 6 months of pending GSTR-1 and GSTR-3B
  • Late fee and interest computation
  • ITC-02 credit transfer for conversion or sale
  • Legal heir cancellation support
  • Dedicated expert on WhatsApp
Choose Cancellation + Pending Returns

Revocation of Cancellation

Officer cancelled your GSTIN and you're still in business.

₹3,999₹5,499+ GST · ₹0 govt. fee

  • Review of the cancellation order and dues
  • Up to 3 months of pending returns
  • REG-21 revocation application
  • Reply to REG-23 notice, if any
  • Follow-up until restoration (REG-22)
Choose Revocation of Cancellation

GST at 18% applies to the professional fee. Pending returns beyond those included, high transaction volumes and replies to detailed notices are quoted separately.

Documents

Documents required for GST cancellation

Keep these ready. We'll tell you exactly what applies to your case.

For cancellation (REG-16)

  • GST portal login, and DSC or Aadhaar OTP of the authorised signatory
  • Reason and date from which cancellation is sought
  • Stock statement on that date: inputs, semi-finished and finished goods, with tax values
  • List of capital goods with invoice dates and credit taken
  • Status of pending returns and tax payments

For transfer or conversion

  • Sale, merger or transfer agreement
  • GSTIN of the transferee or new entity
  • CA certificate for transfer of credit in ITC-02, where applicable
  • Death certificate and legal heir documents, for a deceased proprietor

For revocation (REG-21)

  • Copy of the cancellation order (REG-19)
  • All pending returns filed and dues paid, up to the cancellation date
  • Reasons and proof that business is continuing (invoices, rent, bank statements)
  • Explanation for the delay, if applying after 90 days
Process

How to cancel GST registration: step by step

For voluntary cancellation. The process for officer-initiated cancellation and revocation is explained below.

1

Review & clear pending returnsWeek 1

We check pending returns, tax and credit, and file what's due, so the application isn't rejected or delayed.

2

Work out stock & creditWeek 1

We calculate credit to be reversed on stock and capital goods, and plan any ITC-02 transfer.

Section 29(5)ITC-02
3

File REG-16Week 1–2

We file the cancellation application with the reason, date, stock details and amount payable, verified with your DSC or EVC.

REG-16ARN
4

Officer reviewWithin 30 days

The officer may ask for clarification; we reply on time. The registration is normally suspended while the application is processed.

ClarificationSuspension
5

Cancellation orderOn approval

The officer issues the cancellation order in REG-19, with the effective date of cancellation.

REG-19
6

File final return GSTR-10Within 3 months

We file the final return within three months of the cancellation date or order, whichever is later, and pay any reversal due.

GSTR-10Final return

If the officer doesn't receive a satisfactory reply, the application can be rejected. We make sure returns and documents are in order before filing to avoid this.

Restore your GSTIN

Officer cancelled your GST? Revocation of cancellation

If your registration was cancelled by the officer and you're still in business, you can apply to restore it.

  • Before cancellation
    Show cause notice (REG-17)Reply in REG-18 within 7 working days, filing pending returns where possible. A good reply can get proceedings dropped in REG-20.
  • Within 90 days
    Apply in REG-21Apply for revocation within 90 days of the cancellation order. The Commissioner can extend this in some cases, by up to 180 more days.
  • Before applying
    Clear all duesFile all pending returns up to the cancellation date and pay tax, interest and late fees. Revocation isn't granted without this.
  • After filing
    Officer's decisionThe officer restores the registration in REG-22, or issues a notice (REG-23) before rejecting, giving you a chance to reply.
  • If time has passed
    Fresh registration or appealIf the revocation window has passed, the options are an appeal against the cancellation order or a fresh registration. We'll advise which is better.
After cancellation

What to do after your GSTIN is cancelled

Cancellation ends future obligations, but a few things still need attention.

  • Within 3 months
    File GSTR-10The final return is mandatory. If it isn't filed, the officer can issue a notice and assess the tax payable.
  • Immediately
    Stop charging GSTStop issuing tax invoices and collecting GST from the effective date of cancellation.
  • Ongoing
    Past liabilities remainTax, interest, penalties and notices for earlier periods still apply. Respond to any notice that comes later.
  • For 72 months
    Keep recordsKeep books, invoices and returns for at least six years from the relevant annual return due date.
  • If business restarts
    Register againIf you restart or cross the limit later, apply for a fresh GST registration.
Why IBACT

Closing one chapter, starting the next

Whether you're closing, restructuring or restarting, one team handles every step.

Start

New structure

Company or LLP registration, a fresh GSTIN and credit transfer when you convert your business.

Company registration
Build

Stay compliant

GST returns, accounting and annual filings handled by one team, so registrations aren't cancelled for missed returns.

GST return filing
Grow

Reach more customers

Website, WhatsApp Business API, bulk SMS, SEO and ads for your next venture.

WhatsApp API
FAQs

GST cancellation: frequently asked questions

How do I cancel my GST registration?

Apply online in Form GST REG-16 with the reason, the date from which you want cancellation, and details of stock and credit held. Clear pending returns first. The officer issues the cancellation order in REG-19, after which you file the final return GSTR-10 within three months.

When can I apply for GST cancellation?

When the business is closed or discontinued, transferred, merged or sold, when its constitution changes with a new PAN, when it is no longer liable to be registered (for example, turnover below the limit), or when a proprietor has passed away (by the legal heirs).

Is there a fee for GST cancellation?

There is no government fee. You pay any credit reversal on stock and capital goods, and any pending tax, interest or late fees. Our professional fee starts at ₹2,499 + GST.

How long does GST cancellation take?

The officer normally decides within 30 days of the application or of your reply to any clarification. Clearing pending returns beforehand avoids delays and rejection.

Do I have to pay back input tax credit when cancelling GST?

Yes. Under Section 29(5), you pay the credit on inputs, semi-finished and finished goods in stock, and on capital goods (reduced by 5 percentage points per quarter since purchase), or the tax on their transaction value, whichever is higher.

What is GSTR-10?

GSTR-10 is the final return filed after GST registration is cancelled, showing stock held and the credit reversed. It is due within three months of the cancellation date or order, whichever is later. The late fee is ₹200 a day (CGST + SGST), up to ₹10,000.

What happens if I just stop filing returns instead of cancelling?

Late fees and interest keep adding up, e-way bills get blocked, and after six months of non-filing the officer can cancel the registration through a notice and assess tax. It is cheaper and cleaner to cancel properly.

Why can the officer cancel my GST registration?

For not filing returns for six consecutive months (or the annual composition return), not starting business within six months of voluntary registration, no business at the registered place, fraud, issuing invoices without supply, not furnishing bank details, or serious breaches of GST law.

What should I do if I get a show cause notice for cancellation?

Reply in Form REG-18 within 7 working days, ideally after filing pending returns and paying dues. If the reply is satisfactory, the officer drops the proceedings in REG-20.

How can I restore a cancelled GST registration?

If the officer cancelled it, apply for revocation in Form REG-21 within 90 days of the cancellation order, after filing all pending returns and paying tax, interest and late fees. The Commissioner can extend the time limit in some cases.

What if the 90-day revocation window has passed?

The Commissioner may extend the window in some cases. Otherwise, the options are to file an appeal against the cancellation order or apply for a fresh registration. We'll advise which suits your case.

Can I cancel GST if my turnover is below the limit?

Yes, if you are not otherwise required to be registered, such as for inter-State sales of goods or reverse charge. Consider your customers first: business customers may want suppliers with a GSTIN.

What happens to GST when a proprietor dies?

The legal heir can apply for cancellation in REG-16, or the business can be continued by the legal heir, who must register under their own PAN. Credit can be transferred to the new registration in ITC-02.

Can I transfer my input tax credit when converting to a company?

Yes. When a business is transferred, merged or converted with a change in PAN, unused credit can be transferred to the new GSTIN through Form ITC-02, with a CA certificate, before the old registration is cancelled.

Can I still be asked to pay tax after GST cancellation?

Yes. Cancellation doesn't affect your liability for tax, interest or penalties for periods before cancellation. Notices for those periods can still be issued, so keep your records.

Can I apply for GST registration again after cancellation?

Yes. If you restart business or cross the turnover limit later, you can apply for a fresh registration. Any dues from the old registration should be settled first.

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Disclaimer: IBACT Digital (IBACT Innovations Pvt Ltd) is a private consultancy, not a government body. Cancellation and revocation are decided by the GST officer; there is no government fee. Information on this page is for general guidance and is based on GST laws as of October 2026.

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