GST Cancellation and Revocation

GST Cancellation refers to the termination of a registered taxpayer’s GSTIN when the business discontinues operations, is no longer liable for GST registration, or fails to comply with GST provisions. Revocation of GST Cancellation, on the other hand, is the process by which a taxpayer applies to restore their canceled GST registration if the cancellation was initiated by the GST authority. Both processes require careful adherence to procedures and timely action to ensure compliance with GST laws.

Documents Required

GST Registration Certificate

PAN Card of Business/Entity

Aadhaar Card of Proprietor/Authorized Signatory

Bank Statements (last 6 months)

Tax Invoices (Sales and Purchase)

Latest GST Return Filing Proof

Board Resolution for Closure (for Companies/LLPs)

Proof of Business Closure (if applicable)

Declaration of No Dues

GST Revocation

GST Registration Certificate

PAN Card of Business/Entity

Aadhaar Card of Proprietor/Authorized Signatory

Reason for Cancellation Notice from GST Department

Tax Payment Proofs

Late Fee/Interest Payment Challans (if applicable)

Previous GST Return Filing Proofs

Supporting Documents Justifying Revocation

Process for GST Cancellation

Eligibility Check

Confirm eligibility for cancellation, such as cessation of business, turnover below threshold limits, or transfer of ownership.

Login to GST Portal

Use your credentials to access the GST portal.

Application for Cancellation

Navigate to the “Services” tab, select “Registration,” and then “Application for Cancellation of Registration.”

Provide Details

Submit reasons for cancellation, details of stock (if applicable), and any pending tax liabilities.

Verification and Filing

Verify the application with a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) and submit it.

Acknowledgment

Receive an acknowledgment from the GST portal confirming submission.

Approval by GST Officer

Upon verification, the GST officer issues a cancellation order.

Process for Revocation of GST Cancellation

Login to GST Portal

Access the GST portal with your credentials.

Application for Revocation

Under “Services,” select “Registration” and then “Application for Revocation of Cancellation of Registration.”

Provide Reason for Revocation

Submit a detailed explanation and reason for the revocation request.

Clear Pending Dues

Ensure any pending GST dues, returns, or penalties are cleared before filing.

Verification and Submission

Verify the application with DSC or EVC and submit it.

Acknowledgment

Obtain an acknowledgment for successful submission.

Review by GST Officer

The GST officer reviews the application and either approves or rejects the request.

Approval of Revocation

If approved, the GST registration is reinstated.

Find the Perfect Fit for Your Budget

Choose from our range of flexible pricing options that cater to your specific needs.

₹4,999

Basic Plan

A brief description goes here

Get Started

Initial consultation to understand the reason for cancellation

Assistance with filing Form GST REG-16 for cancellation of GST registration

Guidance on final GST return filing (GSTR-10) to settle pending liabilities

Email support for queries related to cancellation

Completion of the process within 7-10 working days (subject to GST portal and department timelines)

₹9,999

Standard Plan

A brief description goes here

Get Started

Initial consultation to understand the reason for GST registration cancellation

Assistance with filing Form GST REG-21 for revocation of cancellation order

Guidance on ensuring compliance with GST laws to support revocation (e.g., filing pending returns, clearing liabilities)

Representation before the GST department in case of discrepancies or clarifications

Email and phone support for 1 month post-service

₹14,999

Pro Plan

A brief description goes here

Get Started

End-to-end support for both GST Cancellation and Revocation processes

Filing of Form GST REG-16 and Form GST REG-21 as applicable

Assistance with GST compliance, including filing pending returns, paying late fees, and resolving discrepancies

Liaison with GST officers for follow-ups and resolving issues

Tax advisory on alternatives, such as transitioning to another tax structure if applicable

Email, phone, and on-site support for 2 months post-service

Frequently Asked Questions

Find answers to commonly asked questions about our products and services.

When can I apply for GST cancellation?

GST cancellation can be applied if the business has ceased operations, transferred ownership, or no longer meets the turnover threshold for GST registration.

Can the GST authority cancel my GST registration?

Yes, the GST authority can cancel registration due to non-compliance, such as non-filing of returns or fraudulent activities.

How long does it take for GST cancellation to be processed?

Once the application is submitted, it typically takes 15–30 days for the GST officer to process the cancellation.

What is the time limit to apply for revocation of GST cancellation?

The application for revocation must be filed within 30 days from the date of cancellation order.

Can I revoke voluntary GST cancellation?

No, revocation is only applicable for cancellations initiated by the GST authority.

Do I need to clear pending dues before revocation?

Yes, all pending GST dues, including returns and penalties, must be cleared before applying for revocation.

What happens if the revocation application is rejected?

If rejected, the taxpayer cannot operate under the same GSTIN and may need to apply for a new GST registration.

Can I file returns during the revocation process?

Yes, taxpayers can file pending returns during the revocation process to demonstrate compliance.