GST Cancellation and Revocation

GST Cancellation and Revocation

🧾 GST Cancellation & Revocation in India – Complete 2025 Guide for Businesses
Running a business in India comes with many responsibilities, and one of them is staying compliant under the Goods and Services Tax (GST) regime. But what if your business shuts down, becomes dormant, or faces non-compliance issues?
In such cases, either you or the government may initiate GST cancellation. However, if the cancellation was unintentional or wrongful, you still have an option — GST revocation.
In this complete 2025 guide, we’ll explain what GST cancellation and revocation mean, who can apply, the procedure, timelines, and how our expert services ensure smooth compliance.

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📌 What is GST Cancellation?
GST cancellation refers to the deactivation or surrender of your GST registration, either by the taxpayer voluntarily or by the tax authorities due to non-compliance.
Once your GST is cancelled:
•    You can no longer collect GST
•    You are not required to file GST returns
•    You are barred from issuing tax invoices with GST

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✅ Who Can Apply for GST Cancellation?
1. Voluntary Cancellation (by taxpayer):
You can apply if:
•    You have discontinued or closed your business
•    There has been a change in the constitution (e.g., partnership to Pvt Ltd)
•    Your business was never liable to register
•    You opted out of the composition scheme
•    Your turnover has fallen below the threshold limit
2. Suo Moto Cancellation (by department):
The GST officer can cancel your registration if:
•    You fail to file returns for a continuous period
•    You obtained GST registration using false documents
•    You did not commence business within 6 months of registration
•    You violated GST laws or rules
📌 In such cases, the officer will issue a show cause notice before cancellation.

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🧾 Documents Required for GST Cancellation
Here’s a basic list of documents:
•    PAN and Aadhaar of the proprietor/partners/directors
•    GST registration certificate
•    Latest GST return filed (GSTR-3B, GSTR-1)
•    Business closure declaration or supporting documents
•    Bank account statement (for verification)
📌 In case of company closure, Board resolution or ROC documents may be required.

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🖥️ Step-by-Step Procedure for GST Cancellation (Online)
For Voluntary Cancellation:
1.    Visit the GST portal
2.    Log in using your GSTIN
3.    Navigate to: Services > Registration > Application for Cancellation
4.    Fill Form REG-16
5.    Mention the reason for cancellation and the date of closure
6.    Upload supporting documents
7.    Submit using DSC or EVC (OTP)
⏳ The GST officer will verify and approve the application within 30 days by issuing Form REG-19.

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❗ What Happens After GST Cancellation?
•    You must file a final return in Form GSTR-10 within 3 months
•    You cannot charge or collect GST on any sales
•    You must clear pending liabilities or dues
•    If your cancellation was wrongful or unintended, you can apply for revocation

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🔄 What is GST Revocation?
GST Revocation is the process of restoring your cancelled GST registration, but it applies only when the GST is cancelled by the officer (suo moto), not when you voluntarily cancel it.

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📅 Time Limit to Apply for GST Revocation
•    You must apply within 30 days from the date of service of the cancellation order.
•    If you miss the deadline, you can request condonation of delay by showing a valid reason.
📌 As per the CBIC updates, you may get additional time up to 180 days under special circumstances.

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🖥️ Steps to Apply for GST Revocation
1.    Log in to https://www.gst.gov.in
2.    Go to Services > Registration > Application for Revocation
3.    Fill out Form REG-21 with the reason for revocation
4.    Upload supporting documents (e.g., returns filed, dues cleared)
5.    Apply with DSC/EVC
Once reviewed, the officer will issue:
•    REG-22 for approval
•    REG-23 for show cause notice (if objections are raised)
•    You must respond via REG-24

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❌ Common Mistakes to Avoid
•    Delaying the application beyond 30 days
•    Not filing pending returns before applying for revocation
•    Submitting incomplete documents
•    Ignoring notices sent by GST officers
✅ Our experts ensure your revocation request is error-free, timely, and well-documented.

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💼 Why Choose Us for GST Cancellation & Revocation?
We provide end-to-end assistance for cancellation, final return filing, and revocation — all handled by GST experts.
Our Services Include:
•    ✅ Eligibility check for cancellation or revocation
•    ✅ Document drafting and submission
•    ✅ Reply to show cause notices
•    ✅ Filing GSTR-10 and pending returns
•    ✅ Liaison with GST officers for approval
📞 Need to cancel or restore your GSTIN?
Let our team help you avoid penalties and stay compliant — quickly and professionally.

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🏁 Final Thoughts
Whether you’ve stopped operations or made an honest mistake, knowing how to handle GST cancellation and revocation can save you from legal trouble and financial penalties.
Don’t let non-compliance hurt your business.
✅ Cancel or reinstate your GST registration with expert help today — we’ll make the process simple and stress-free.