Illustration cropped from CBIC’s FAQ on cancellation of GST registration. Image: CBIC.
New Delhi: Businesses seeking cancellation of their GST registration should apply online using Form GST REG-16 within 30 days of the event warranting cancellation, the Central Board of Indirect Taxes and Customs (CBIC) has explained in a set of frequently asked questions. That time limit does not apply in the case of the death of a sole proprietor, the FAQ says.
CBIC lists closure, transfer or amalgamation of a business, and a business no longer being liable for registration, among the circumstances in which an application may be made. The guidance explains the cancellation process and its conditions rather than announcing a new GST rule.
Where to apply for cancellation
The application is made through the GST portal using Form GST REG-16. CBIC gives the navigation as Services → Registration → Application of Cancellation of Registration after logging in to gst.gov.in.
For cases to which the deadline applies, the 30 days are counted from the occurrence of the event warranting cancellation, not from the date the FAQ was posted.
Returns and dues must be addressed
Under the conditions listed for auto-acceptance, all returns due on or before the application date must have been filed. All due tax, interest and penalties must also have been paid unless their payment has been stayed by a court, tribunal or appellate authority.
If outward supplies were reported in GSTR-1 or the Invoice Furnishing Facility (IFF), GSTR-3B for that period must be filed before applying, CBIC said.
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