GST Cancellation & Revocation
Cancelling a GST registration isn't just switching it off. Whether you're closing, below the threshold, or cancelled by the officer for non-filing, there's a process — and a final return (GSTR-10) with a strict window. Simply stopping doesn't work: nil returns keep falling due and late fees keep accruing.
The flip side is revocation — reviving a registration the department cancelled — which has its own tight deadline.
Key features and requirements
- Voluntary cancellation via Form REG-16; officer cancellation via REG-17 → REG-19
- File all pending returns and clear dues before cancelling
- File the final return (GSTR-10) within 3 months of cancellation
- Revoke an officer-cancelled registration via REG-21 within 90 days of the order
- Tax on closing stock and capital goods must be settled
How TaxSastra handles this
We manage the whole exit — clearing pending returns and dues, filing the cancellation, and filing GSTR-10 in the window — or move fast on revocation if the department has cancelled your GSTIN.
What’s included
- Voluntary cancellation (REG-16)
- Clearing pending returns and liabilities
- Tax computation on closing stock
- GSTR-10 final return filing
- Revocation of officer-cancelled GSTINs (REG-21)
- A clean, documented exit