If a person or entity with GST registration wishes to cancel their GST registration, a cancellation request must be submitted to the GST Department in Form GST REG-16. After reviewing the application, if the GST Officer is satisfied, he or she will issue an order to terminate GST registration in Form GST REG-19.

The following are some of the top reasons for voluntary GST registration cancellation:

  • Discontinuance or closure of a business.
  • Transfer of business, amalgamation, merger, de-merger, lease, or other pertinent reasons.
  • Change in the constitution of business which results in a change of PAN.
  • Turnover reduces below the threshold limit of GST registration.
  • Death of the sole proprietor.