21 August 2017
To cancel a GST registration, application must be submitted on the GST Common Portal in FORM GST REG-16. Along with FORM GST REG-16, the following details need to be submitted:
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which cancellation of registration is sought. Details of any tax liability. Details of any GST payment, made against such liability. If a GST registration is cancelled involuntarily, then the above documents along with the application for GST Registration Cancellation and other relevant documents must be submitted on the GST Common Portal within 30 days.
On submission of an application for cancellation of GST registration, the GST officer is required to verify the application and issue an order in FORM GST REG-19, within 30 days from the date of application.