GST Cancellation/Surrender

GST Cancellation / Surrender Services in India

📌 What is GST Cancellation / Surrender?

GST cancellation refers to the process of legally terminating a GST registration when a business is no longer liable to pay GST or chooses to discontinue operations. As per Section 29 of the Central Goods and Services Tax Act, 2017, a registered person can apply for cancellation, or the proper officer may cancel the registration on prescribed grounds.

The cancellation process is governed by Rule 20, Rule 21, and Rule 22 of the CGST Rules, 2017, and ensures that the taxpayer is relieved from future GST compliance obligations while settling all pending liabilities.

📌 When Can GST Registration Be Cancelled?

• Voluntary Surrender –
  • Turnover falls below the threshold limit for GST registration
  • Discontinuance or closure of business
  • Transfer, merger, demerger, or change in constitution of business leading to a new PAN-based GST registration
• Compulsory Cancellation by Officer –
  • Non-filing of GST returns for a continuous period (3 months for composition taxpayers, 6 months for regular taxpayers)
  • Non-commencement of business within 6 months from registration
  • Contravention of provisions such as issuing fake invoices or availing wrongful input tax credit
  • Obtaining registration by fraud, misstatement, or suppression of facts (leading to cancellation under Rule 21)

📌 Why Businesses Need GST Cancellation Services

• Legal Compliance – Ensures cancellation is done as per Section 29 to avoid notices and penalties.
• Relief from Future Liabilities – Frees the taxpayer from the obligation to file monthly/quarterly returns after closure.
• Proper Settlement of ITC & Dues – Handles reversal of input tax credit on stock and payment of pending taxes as required under Section 29(5).
• Avoid Penalties – Timely cancellation prevents fines for non-filing of returns.
• Audit Readiness – Ensures records remain transparent and legally valid even after cancellation.

📌 Documents Required for GST Cancellation

• GST Registration Certificate
• PAN and Aadhaar of proprietor/ partners/ directors
• Proof of business closure (surrender letter, dissolution deed, closure affidavit, etc.)
• Board resolution/ partnership resolution (in case of company/LLP/partnership)
• Details of stock held on the date of cancellation (for ITC reversal)
• Last filed GST return details
• Digital Signature Certificate (for company/LLP)

📌 Our GST Cancellation / Surrender Services Include

• Filing application for cancellation in Form GST REG-16 within prescribed time
• Advisory on settlement of tax liabilities, ITC reversal, and compliance under Section 29(5)
• Drafting resolutions and supporting documents for business closure or surrender
• Handling officer queries and providing representation if required under Rule 22
• Obtaining final cancellation order in Form GST REG-19 issued by the GST department
• Post-cancellation compliance guidance, including final return filing in Form GSTR-10

📌 Why Partner With India Stat Filing

• Expert team with deep understanding of GST laws and compliance
• Accurate filing of cancellation forms and settlement of dues
• End-to-end support from application to final cancellation certificate
• Timely execution to prevent penalties or business disruptions
• Transparent process with proactive updates and reporting

📌 Our Commitment

At India Stat Filing, we ensure your GST cancellation is processed smoothly, legally, and without risk of penalties. From filing the application and preparing documents to settling ITC reversals and obtaining the final cancellation order, our expert team manages the entire process so you can close or restructure your business hassle-free.

📞 Get Started Today

👉 Relieve your business from unnecessary GST compliance with our GST Cancellation / Surrender Services.
📩 Contact India Stat Filing today for expert support in cancelling your GST registration across India.