Amnesty Scheme for Revocation of Cancellation of GST


Are you looking for a procedure for the cancellation of GST Registration in India? if yes then you are on the right website.   The government of India has made the GST cancellation procedure very easy under the Goods and service tax system.

This is possible because of the availability of the facility for cancellation of GST Registration online through the GST portal. is the official website of the GST cancellation portal.  On the other hand, one can apply for GST cancellation online by following below simple steps.  Now learn How to cancel GST registration in India online for free.

After going through this article you will not ask yourself how to cancel your GST Registration no in India.  You will be able to submit your application for cancellation of GST Registration online.  This will be your online cancellation of the GST registration form.

How to cancel GST Registration on the GST portal?

Follow the below step by steps process to cancel GST Registration online.  There is a total of 13 easy steps procedures for the cancellation of GST registration.

1. Go to GST Portal at

2. Enter your login details to enter the portal

3. Navigate to the Services > Registration > Application for Cancellation of Registration option.

cancellation of gst registration online pic

4. Application for Cancellation of Registration contains three tabs.  Please ensure to select the Basic Details tab by default.

5. Here you can either fill in Address for Future Correspondence manually or check the option of Address the same as above to copy the same address as in the Address of Principal Place of Business field.

6. Click the SAVE & CONTINUE button to proceed.

7. Select  Reason for Cancellation from the drop-down list on the cancellation details tab.  Enter the date from which registration is to be canceled.  Enter the GSTIN of the transferee.

gst cancellation process pic

8. Click the SAVE & CONTINUE button to continue.

9. Enter the stock details and ITC to be reversed on the existing stock.

10. Fill in details of such tax paid.

11. Click to submit.

12. Thereafter, check the Verification statement box to declare that the information given in the form is true and correct.

10. Select the name of the authorized signatory from the Name of Authorized Signatory drop-down list.

11. Enter the Place of making this declaration for cancellation.

12. Sign the form by using either your Digital Signature Certificate (DSC) or the EVC option.

13. Click on “Submit with EVC OR DSC” to submit the application.

Who can apply for online and offline GST Registration Cancellation?

According to the CGST Rules, A registered person shall apply online for GST Registration cancellation in FORM GST REG-16.   He needs to declare the stock in hand as of the date of application.  Also needs to reverse the ITC on such goods lying in stock.  Thereafter he needs to pay such tax and submit the cancellation application.

you may refer to the cancellation of GST registration section 29 by clicking here.  However, there is no update on the cancellation of the GST registration notification on this matter.  Similarly,  there is no cancellation of the GST Registration circular in this regard. One may also refer to CGST Rules for GST cancellation of registration.  Read with rule 20 under chapter III.

How to cancel GST Registration in case of the death of the proprietor?

In case of the death of the sole proprietor, the legal heir or successor shall submit the application manually before the concerned tax authorities.

Further, If a person wants to transfer the existing GST registration of the deceased person in his name then he needs to register himself first.  Thereafter he needs to apply for cancellation of the registration of the deceased person.

On the other hand, the proper office holds the right to cancel the registration in case of violation of GST rules by the assessee.  This is subject to the issue of show cause notice and further proceedings.

Till now you must have gotten the overall idea of how to cancel GST registration offline and online.  In other words, you must have got enough knowledge on the surrender of the GST registration form.  Further, click here to download the GST registration cancellation form in pdf for offline use.

If you found this GST Registration cancellation online process useful, then do not forget to share it.

Activate Cancelled GST Registration

Read to know how to activate canceled GST registration by Tax officials under GST. If the department cancels your GST registration, here are the steps to re-activate your canceled GST registration. This process is also known as the revocation of GST cancellation.

image for activate cancelled gst registration
  1. Go to URL.
  2. Login to the GST Portal using your previous login details
  3. Click on Services > Registration > Application for Revocation of Cancelled Registration option.
  4. In the Reason for revocation of cancellation field, enter the reason for revocation of cancellation of your registration.
  5. Click the Choose File button to attach any supporting document.
  6. Select the Verification checkbox.
  7. Select the name of the authorized signatory.
  8. In the Place field, enter the place where the application is filed.
  9. Click the SAVE button to save the application.
  10. Click SUBMIT to submit the application.
  11. Sign WITH DSC or SUBMIT WITH EVC button.

These are the simple steps the assessee needs to follow for the revocation of canceled GST registration. However, you must file the pending returns before applying for revocation or re-activation of Cancelled GST registration. Also, you must clear all pending tax dues before applying for such activation. Similarly, you must submit the application within 30 days of its suspension. However, the Govt. may extend this period as and when needed.

Latest update on the Revocation of GST Number

31.03.2023: The registered person, whose registration has been canceled on or before the 31st day of December 2022, can now apply for revocation of cancellation of such registration up to the 30th day of June 2023. However, the returns must be filed with late fees or penalties applicable before filing the Revocation of Cancellation.

revocation of cancellation

29.08.2021: The Government extends the application for revocation, where the due date of filing falls between 1st March 2020 to 31st August 2021, till 30th September 2021. Similarly, the CBIC clarifies that the benefits extension is applicable to all the cases where cancellation of registration takes place as per clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Ac, 2017. This clarification has reference to Circular No. 158/14/2021-GST dt.06.09.2021.

Similarly, the benefit of notification is also available in those cases which are pending with the appellate authority or which have been rejected by the appellate authority.

According to section 30 of the CGST Act, any registered person can apply for revocation of GST cancellation in FORM GST REG-21 online. This is in the case where the registration has been canceled by the proper office. In this situation, the taxpayer needs to apply for revocation within 30 days from the date of cancellation of registration. However, if the taxpayer fails to apply the revocation within 30 days, he needs to follow the below procedure.

Revocation procedure after 30 days of cancellation

1. Must be applied within 90 days of the date of cancellation by the tax officer.

2. Taxpayer shall write an email or letter to the proper officer asking for an extension of the time list to apply for revocation.

3. Applicable reason must be written for such revocation.

4. The officer will send the request to the jurisdictional Joint/Additional Commissioner for decision.

5. The Joint/Additional Commissioner after examining the request may allow extending the time period.

6. Acceptance of request should be communicated to the tax office by the Joint/Additional Commissioner.

7. The proper office should process the application and grant the extension to the taxpayers for applying for revocation.

8. If the Joint/Additional Commissioner, is not satisfied with the reasons to extend the time limit, an opportunity for a personal hearing may be granted to the taxpayer before taking a decision.

9. if the application is rejected by the Joint/Additional Commissioner, an intimation will be provided to the taxpayer through the proper officer.

You may download the circular from our GST notification page.

Revocation of GST through Appeal

17.07.2020: The GSTN has provided an Interim measure for filing revocation of cancellation orders through the appeal channel. This is because the GSTN is currently working on removing the present restriction on the reapplication of the revocation of the cancellation application. Thus, after that filing of revocation of online application will become a one-step process. It is expected the online facility to be available shortly. Therefore, the below suggested solution is an interim measure.

1. In case your application for revocation of cancellation of registration was rejected by the tax authorities before 12/6/2020 and you wish to avail the benefit of RoD order 01/2020 dated 25.06.2020, as an interim measure, you can request the appellate authority or the higher authority to pass a simple offline order on it for the restoration of the application.

2. Based on such an order, your jurisdictional authority can restore the application for revocation of cancellation. You need to apply post-login:- Registration- Restore Registration- Restore Revocation. You have to enter the ARN of the order and would require to upload a scanned copy of the order passed after clicking “Appeal in favor”.

Reply notice seeking additional information for cancellation

notice seeking additional information

If you receive notice, as shown above, you need to provide information, so that the GST registration gets canceled. In the above case, you need to provide the closing stock on the date of the application you made for cancellation. Also, if the reason for cancellation is transfer then you need to provide the notarized transfer deed.


What to do after applying for cancellation?

You have to wait for an order of cancellation from the GST department.

What has to be done after receipt of the Cancellation order?

You have to file the Final Return in GSTR 10 from the date of the cancellation order

Do I need to file GST returns after application cancellation?

No, after applying for cancellation your Registration gets suspended automatically.

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