How do I cancel GST registration in Form REG-16?

When can GST registration be cancelled?

Section 29 of the CGST Act lets the proper officer cancel registration, either on his own motion or on an application, where the business is discontinued, transferred, amalgamated, demerged or otherwise disposed of, where there is a change in the constitution of the business, or where the person is no longer liable to be registered other than under section 24.

Liability to register is a different question. The GST registration threshold guide and the registration process guide cover how a GSTIN is granted. This page is how it is given up.

How do I file Form GST REG-16?

On the GST portal the form is Application for Cancellation of Registration, under Services, Registration. Login, open the form, and work through Basic Details, Cancellation Details, and Verification.

1. Confirm Basic Details and the principal place of business, then set the address for future correspondence.
2. On Cancellation Details, pick the reason and the date from which registration is to be cancelled.
3. Declare stock and the tax on that stock where the reason asks for it, then sign with DSC or EVC.

The GST portal cancellation manual lists the reasons as change in constitution leading to a change in PAN; ceased to be liable to pay tax; discontinuance or closure; transfer on amalgamation, merger, demerger, sale, lease or otherwise; death of sole proprietor; and Others.

Can I withdraw REG-16 after filing?

Yes, while the application is Pending for Processing. Open Services, User Services, View My Submissions and use withdraw. Once the officer has acted, that button is not there.

What stock tax must I reverse?

For closure, cessation of liability, death of a sole proprietor, and Others, the portal asks for the value of stock and the tax liability on that stock, then lets you offset the tax payable from the electronic cash ledger, the electronic credit ledger, or both. On submit, debit entries are posted.

Transfer, merger and PAN-change reasons instead ask for the transferee GSTIN. The portal validates that GSTIN and fills the trade name. Stock tax in those cases follows the transfer, not a closure reversal on the transferor return.

When is Form GSTR-10 due?

Section 45 of the CGST Act requires a final return. The GST portal FAQ on Form GSTR-10 states that it is due within three months of the effective date of cancellation or the date of the cancellation order, whichever is later. The path is Services, Returns, Final Return.

Tax paid on REG-16 is reduced from the GSTR-10 liability and shown in tables 9 and 10. A nil GSTR-10 can be filed if the facts are nil. Late filing of GSTR-10 attracts late fee. The portal FAQ states that without stating a rupee rate on that page.

Who does not file GSTR-10?

Input Service Distributors, non-resident taxable persons, section 51 TDS deductors, section 10 composition taxpayers, section 52 TCS collectors, and OIDAR persons. The GST portal FAQ lists those exclusions. They still go through cancellation. They do not use this final return.

Can the officer cancel a GSTIN?

Yes. Section 29(2) lets the proper officer cancel registration from a date he deems fit, including a retrospective date, where the registered person has contravened the Act or rules, has not furnished returns for the continuous tax period the rules set, obtained registration by fraud, or falls under the other grounds in that sub-section. That path is a show-cause notice, not Form REG-16.

How do I track a REG-16 application?

1. File from Services, Registration, Application for Cancellation of Registration.
2. Track the ARN under Services, Registration, Track Application Status, using the submission period.
3. After the order, open Services, Returns, Final Return for GSTR-10, and read section 29 if the officer has instead issued a show-cause notice.

Why do GST cancellations get stuck?

• Treating the REG-16 ARN as cancellation, then finding GSTR-10 still closed because no order has issued.
• Leaving GSTR-1 or GSTR-3B unfiled, so GSTR-10 will not open.
• Picking "ceased to be liable" while still making taxable supplies, or picking a PAN-change reason without a transferee GSTIN.
• Filing GSTR-10 and then wanting to revise it. The portal does not allow a revision.

Where are GST cancellation changes notified?

Cancellation forms, the GSTR-10 clock and the suo motu grounds move through CBIC. Complied AI keeps CBIC / GST updates in one feed so you can open the source behind a change. When the power itself is the question, read section 29 next to that update.