GST Registration Cancellation and Revocation: Process and Timelines

Why GST registrations are cancelled

• Non-filing of returns for continuous periods
• Business closure or transfer
• Registration obtained fraudulently or without business
• Voluntary exit (turnover below threshold)

Voluntary cancellation

1. File the application on the portal (REG-16) with reasons and closing stock details.
2. File pending returns and final return (GSTR-10).
3. Pay liabilities, including ITC on closing stock.

Revocation of cancellation

If cancelled by the officer, you can apply for revocation (REG-21) within the prescribed time after filing all pending returns and paying dues. Timelines and extension rules are set by law and notifications, so act quickly.

We help recover cancelled registrations and clear return backlogs: see GST filing service.

General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.