Canceling GST (Goods and Services Tax) registration in India involves a formal process, and it’s essential to follow the prescribed steps to ensure compliance. Here’s a step-by-step guide on how to cancel GST registration:

Step 1: Determine Eligibility

Before initiating the cancellation process, ensure that your business meets the eligibility criteria for canceling GST registration. Typically, businesses cancel their registration if they are no longer liable to pay GST or if the business has ceased operations.

Step 2: Document Preparation

Gather the necessary documents for canceling GST registration. The specific documents required may vary based on the type of business entity.

Common documents include:

• Application for Cancellation of Registration (Form GST REG-16).
• Financial statements for the period leading to the cancellation.
• Proof of cessation of business (if applicable).

Step 3: Login to the GST Portal

1. Go to the official GST portal: GST Portal.

2. Log in using your credentials (username and password).

Step 4: Access the Cancellation Form

1. Once logged in, go to the “Services” tab, and select “Registration.”

2. Click on “Application for Cancellation of Registration” (Form GST REG-16).

Step 5: Fill in the Cancellation Form

1. Complete the cancellation form (Form GST REG-16) with accurate details.

2. Provide the reason for cancellation and upload the necessary supporting documents.

3. Submit the form.

Step 6: Verification by Tax Officer

1. After submission, the application will be forwarded to the respective tax officer for verification.

2. The tax officer may ask for additional information or clarification.

Step 7: Approval of Cancellation

1. If the tax officer is satisfied with the application, they will approve the cancellation.

2. You will receive a notification of the cancellation approval.

Step 8: Issue of Cancellation Order

1. The tax officer will issue a cancellation order (Form GST REG-19).

2. The effective date of cancellation will be mentioned in the order.

Step 9: Post-Cancellation Compliance

1. Once the cancellation is approved, the taxpayer is required to file any pending returns.

2. Pay any outstanding liabilities.

Important Points to Note:

• Cancellation is effective from the date specified in the cancellation order.

• The taxpayer must display a notice at their place of business about the cancellation.

• The GST officer may conduct an audit or scrutiny after the cancellation.

It’s recommended to consult with a GST practitioner or tax professional to ensure compliance with the specific requirements and to navigate any complexities in the cancellation process.