GST Registration Cancellation / Revocation Checklist
GST REGISTRATION CANCELLATION / REVOCATION CHECKLIST
Entity: {{client_name}} · GSTIN: {{gst_no}} · Financial year ended: {{period_end}}
A. Voluntary cancellation grounds
- Business discontinued, transferred fully for any reason (including death of proprietor), amalgamated, demerged, or otherwise disposed of.
- Change in constitution of business (e.g. proprietorship to partnership) leading to a change of PAN.
- Taxable person no longer liable to be registered (turnover falls below the threshold AND the person chooses to deregister — falling below threshold alone does not auto-cancel registration).
B. Suo-moto cancellation grounds (by the proper officer)
- Registered person has contravened prescribed provisions of the Act/Rules.
- A composition taxpayer has not furnished returns for the notified consecutive period.
- A regular taxpayer has not furnished returns for the notified consecutive period.
- Registration obtained by fraud, wilful misstatement, or suppression of facts.
- Voluntary registration holder has not commenced business within the notified period.
C. Revocation of cancellation
Available only where the registration was cancelled by the proper officer on their own motion (suo-moto) — NOT for a registration the taxpayer cancelled voluntarily. Application must be filed within the notified window from the date of the cancellation order (extendable in specified circumstances), and all returns due up to the effective date of cancellation must be filed along with any tax, interest, penalty and late fee due, before the revocation application can be considered.
D. Final return and ITC reversal
- Form GSTR-10 (final return) must be filed within the notified period from the date of cancellation or the cancellation order, whichever is later — this is mandatory for every cancelled registration except an Input Service Distributor, a non-resident taxable person, or a person required to deduct/collect tax at source.
- Input tax credit reversal (or payment, whichever is higher) is required on inputs held in stock, inputs contained in semi-finished/finished goods held in stock, and capital goods/plant & machinery, as on the day immediately preceding the date of cancellation — computed per the prescribed method (proportionate to remaining useful life for capital goods, at the applicable rate for stock).
- Any electronic credit or cash ledger balance remaining after discharging the reversal liability can be claimed as a refund, subject to the normal refund conditions.
| Item | Status / amount (₹) |
|---|
| GSTR-10 filed? (Y/N, date) | |
| ITC reversed on stock | |
| ITC reversed on capital goods (pro-rata to remaining useful life) | |
Prepared by: ____________________ Reviewed by: ____________________
Date: 31 July 2026
