GST Cancellation and Revocation
Surrender a GSTIN cleanly, or restore one the officer cancelled.
Reviewed by CA Hitendra Pal Singh· company law, tax and complianceLast reviewed
A business that stops trading, drops below the threshold or merges applies in REG-16 to cancel its registration, then files the final return GSTR-10 within three months. On the other side, an officer may cancel for unfiled returns; revocation in REG-21 is possible within 90 days of the order once the returns and dues are cleared. Either way, the pending returns come first.
What is included
- Pending-return check and filing
- Input credit reversal on closing stock
- REG-16 cancellation or REG-21 revocation application
- Show-cause reply where issued
- Final return GSTR-10
What we will need from you
- GST login
- Last filed returns
- Closing stock statement with tax workings
- Reason for cancellation — closure, transfer, merger
- The cancellation order, for revocation
How long it takes
Typically 15–30 working days for a cancellation order; revocation depends on the officer.
Timelines are typical, not guaranteed. Government processing times vary, and a query from the officer adds to them. We will tell you where yours stands.
Common questions
Can I just stop filing?
No. The officer will cancel on their own motion, late fees accrue until then, and the next registration is flagged.
I missed the 90 days for revocation.
Apply for condonation with the reasons; beyond the extended limit, a fresh registration is the route.