Voluntary GST cancellation (REG-16), final return GSTR-10, ITC reversal, and revocation help after a suo-motu cancellation.
Closing a business or switching to an exempt activity does not end your GST responsibilities until the registration is formally cancelled. We file the cancellation, clear pending returns, calculate the reversal on stock, file the final return, and, if the department has cancelled your GSTIN, help you apply for revocation within time.
Cancellation of registration under section 29 of the CGST Act can happen in two ways: by the taxpayer (Form GST REG-16), when business closes, is transferred, merged, or turnover falls below the threshold; or by the proper officer on their own motion (suo motu), for example for non-filing of returns for the prescribed period, or for taking registration by fraud. The officer issues a show-cause notice in Form REG-17, you reply in REG-18, and the order is passed in REG-19.
After cancellation, you must file a final return in Form GSTR-10 within three months of the date of cancellation or the cancellation order, whichever is later, and pay any tax due on stock and capital goods under section 29(5), calculated as ITC reversal per rule 44. If the department cancelled your GSTIN and you want to continue, you can apply for revocation in Form REG-21 within 30 days of the order, subject to extension under section 30, with pending returns filed and dues paid. We manage each step in order.
You may need it if any of these describe you.
Pending returns, interest and late fees are cleared so the application is not rejected for default.
Reversal on inputs held in stock, semi-finished and finished goods, and capital goods is calculated and reported correctly.
The final return is filed before the three-month deadline to avoid late fee.
If a cancellation is wrong or the business continues, we file REG-21 with supporting reasons within time.
REG-17 show-cause notice is answered with documents and proof of business continuity or closure.
You are told how long books must be retained after cancellation.
Applied by the taxpayer for closure, transfer, change of constitution or no longer liable to register.
Initiated by the officer after a show-cause notice REG-17; reply in REG-18.
Application to restore a registration cancelled by the officer.
Statement of closing stock, outward and inward supplies and tax payable on cancellation.
Keep these ready to avoid delays. Send scans or photos over WhatsApp - never share passwords or OTPs.
Plain-English notes. Always verify against the official notification.
| Section / rule / form | What it means |
|---|---|
| Section 29, CGST Act | Cancellation of registration by the taxpayer or by the proper officer, with the grounds listed in the section. |
| Rule 20, Form GST REG-16 | Application for cancellation by the registered person. |
| Rule 22, Forms REG-17, REG-18, REG-19 | Show-cause notice, reply and order for cancellation by the officer. |
| Section 29(5) and Rule 44 | Reversal of ITC on stock and capital goods on cancellation, the higher of the ITC reduction or tax on market value. |
| Section 45, Rule 81, Form GSTR-10 | Final return within three months of cancellation or the date of order, whichever is later. |
| Section 30 and Rule 23, Form REG-21 | Revocation of cancellation within 30 days of the order, with possible extension by the Commissioner on sufficient cause. |
Statutory dates can be extended by notification - check the official portal before relying on them.
| Activity | Due date |
|---|---|
| Final return GSTR-10 | Within three months of the date of cancellation or date of order, whichever is later |
| Application for revocation (REG-21) | Within 30 days of the cancellation order, extendable under section 30 |
| Reply to REG-17 show-cause notice | Within 7 working days of service |
Plans from our GST Services Pricing list. Government charges and GST are shown separately.
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
| Feature | GST Registration | Monthly Returns | Returns + Reconciliation | Annual Return & Notice Care |
|---|---|---|---|---|
| New registration | ||||
| GSTR-1 & 3B filing | ||||
| Invoices covered per month | — | Up to 50 | Up to 200 | — |
| 2B reconciliation | Basic | Monthly | Annual | |
| Annual return (GSTR-9) | ||||
| Notice reply included | 1 notice | |||
| LUT filing |
We never mark up government payments.
Starts at ₹1,999 one-time for a voluntary cancellation with returns up to date; backlog return filing, revocation and GSTR-10 with stock computations are quoted separately. 18% GST extra.
No government fee for filing cancellation or revocation applications. Tax, interest and late fee for pending returns are payable as per the CGST Act.
Stock valuation or valuer fees, if needed, are extra.
What you receive from us.
The portal generally does not allow cancellation until all returns up to the date are filed. We file the backlog first, with late fee and interest, then apply.
It is the final return filed after cancellation. It shows closing stock, ITC reversal and tax payable on stock and capital goods. It must be filed within three months of cancellation or the order date, whichever is later.
You may apply for revocation in REG-21 within 30 days of the order, after filing all pending returns and paying dues. The Commissioner can extend the time on sufficient cause under section 30. Where the time has gone, a fresh registration may be needed.
You reverse the input tax credit on inputs in stock, work-in-progress, finished goods and capital goods, at the higher of ITC amount or the tax on the market value, with capital goods reduced for age under rule 44.
You may owe late fees for every missed return, interest, and the officer may cancel the registration with a demand. Filing nil returns and applying for cancellation as soon as possible limits further fee.
Yes. A new registration under the same PAN is possible, and you receive a fresh GSTIN. Please note any past liabilities remain with the earlier registration.
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