A Step-by-Step Guide to Cancel A GST Registration

The GST Council includes the Union Finance Minister and members from all States and Union Territories. It was formed to make decisions on different areas of GST, such as tax rates, exemptions, and administrative procedures. It helped shape India's GST framework. 

In 2000, India's Kelkar Task Force on Indirect Taxes proposed a statewide GST system. The goal was to replace the current complicated and fragmented tax structure with a single system that would make compliance easier, reduce tax cascading, and encourage economic integration.

The Empowered Committee of State Finance Ministers developed a framework and roadmap, delivering the First Discussion Paper in 2009. The Constitution Amendment Bill was proposed in 2011. It faced much opposition due to concerns about state compensation and other factors.

Registration cannot be terminated unless the taxpayer receives a Show Cause Notice and has a reasonable chance to be heard by the tax official. Suo Moto cancellation of registration, the tax Official/Proper officer should send a Show Cause Notice to the taxpayer, and the taxpayer shall be allowed to provide explanations within the time frame. In this article, you will discover the entire GST Registration Process and the best GST registration consultants in India.

Reasons for GST Registration Cancellation by Authorities

  • Any taxpayer, other than the composition taxpayer, has not submitted returns for an ongoing duration of six months.
  • Supplies any products and services without issuing any invoice, in contravention of the provisions of the Act or the rules adopted with the aim of evading tax.
  • Issues any invoice or bill without supply of goods and services in violation of the provisions of this Act, rules resulting in unlawful usage of input tax credit or refund of tax.
  • Collects any money as tax but fails to pay the same to the account of the Central or State Government beyond a period of three months from the date on which such payment becomes due.
  • You are no longer liable to deduct tax at sources as per the provisions of GST Law.
  • Closure or discontinuation of business.
  • Analyze any change in the constitution leading to a change in PAN.
  • If your registration has been gained using fraud, willful misstatement suppression of facts, etc.
  • Death of the sole proprietor.
  • You must provide a response within 7 days to file a reply to the Show Cause Notice (SCN). Your absence to give a response can lead to cancellation of registration.
  • If the registration gets canceled by the Tax Authority or Primary Authorized Signatory then it will be notified by the sms or email. 
  • The taxpayer is not permitted to fill out returns or upload invoices for the period after the date of cancellation specified in the cancellation order. Also, GST Portal will be unable to perform GST Portal duties for any taxpayer during the time after the cancellation date specified in the cancellation order.
  • Once a cancellation order is issued, the taxpayer will be unable to change his or her registration information. However, email addresses and cellphone numbers can be updated until any outstanding balances or refunds are paid. The option to make an application for revocation will be available for the Cancelled registration.

To obtain a GST certification online, Read this blog

How to Register A Company In India

Process of GST Cancellation

  • Visit the official website of GST Portal and log in with your user ID and Password
  • Direct to the service, registration, and application for cancellation of registration option.
  • The next step is to choose the basic detail tab from the mentioned three tabs
  • Fill in your address for future correspondence and copy the same address of the Principal place of business field, fill out the form accordingly
  • Basic details changes the color to blue if you have filled all the mandatory details
  • Select the reason for cancellation from the drop list and fill in the details as mentioned in the portal.
  • Check the verification statement box to declare that the information given is true.
  • Choose the name of the authorized signatory from the Name of the Authorized Signatory.
  • Enter and make the declaration
  • Signature the form by (DSC) or EVC option
  • Enter OTP code
  • To see the ARN, direct towards Service> Registration>Track Application Status
  • Select the Submission Period button
  • Fill in the dates on which you filed for cancellation of registration.
  • The screen will display the ARN corresponding to your filed application.

To check the withdrawal or cancellation of the registration application, click here.

Learn why your GSTIN status is showing suspended

When a taxpayer makes an application to cancel registration or the Tax Official initiates Suo Moto cancellation, the GSTIN status is shown as "Suspended." This will be converted to "Active" only if the Tax official rejects the application for cancellation of registration or the Suo Moto cancellation.

When your GSTIN status is "suspended," you can still do some operations on the GST Portal, such as filing an appeal, making a payment, appealing for a refund, responding to Assessment/Recovery/Enforcement orders/notices, and even making non-core amendments.

However, when the GSTIN is suspended:

During the suspension period, taxpayers are only permitted to file returns or upload invoices for the period preceding the suspension of registration.

Taxpayers will not be able to file fundamental amendment applications until registration is suspended. However, email addresses and cellphone numbers can be modified until refunds are paid.


As mentioned in the article, the registration process for GST cancellation can be complicated. The process can be simpler and more informative with the best GST Registration Consultants in Delhi, such as JR Compliance. Reach out today.