GST Registration Cancellation and Revocation: REG-16, REG-17, REG-19, REG-21 and the Final Return

A business that closes, is transferred, or is no longer liable to GST can surrender its registration by filing Form REG-16 within 30 days of the event, and the officer cancels it in Form REG-19. If the officer cancels a registration on his own after a REG-17 show-cause notice, you can apply for revocation in Form REG-21 within 90 days of service of the order, extendable by up to 180 days more, once pending returns are filed and dues paid. Either way, a final return in GSTR-10 is due within three months of cancellation.

Sources checked: 20 October 2026

Facts checked on 20 October 2026 against sections 16, 29, 30, 45 and 47 of the CGST Act and rules 20 to 23, 68 and 81 of the CGST Rules on the CBIC tax information portal, Notification 38/2023-Central Tax, GSTN advisories, and the 57th GST Council press release of 8 October 2026.

This guide is about ending (and restoring) a registration. For getting registered see GST registration for MSMEs, and for replying to the notices involved see GST notices explained.

Key facts

Step	Form	Time limit	Source
Apply to cancel	REG-16	Within 30 days of the event	Rule 20
Suspension on applying	—	From the application date or the date sought, whichever is later	Rule 21A(1)
Officer's show-cause notice	REG-17	Reply in REG-18 within 7 working days of service	Rule 22(1), (2)
Cancellation order	REG-19	Within 30 days of the application or the reply	Rule 22(3)
Proceedings dropped	REG-20	On a satisfactory reply, or on filing all returns and paying dues	Rule 22(4)
Apply for revocation	REG-21	90 days from service of the order, plus up to 180 days on sufficient cause	Rule 23(1)
Revocation order	REG-22	Within 30 days of the application	Rule 23(2)
Final return	GSTR-10	Within 3 months of cancellation or the order, whichever is later	Section 45, rule 81

When can I cancel my GST registration myself?

Section 29(1) allows cancellation on your application where:

• the business has been discontinued, fully transferred (including on the proprietor's death), amalgamated, demerged or otherwise disposed of;
• there is a change in the constitution of the business; or
• you are no longer liable to be registered, or you registered voluntarily and want to opt out.

Legal heirs can apply on the death of a proprietor.

How do I apply in REG-16?

File Form GST REG-16 on the portal within 30 days of the event (rule 20). The form asks for:

• the date from which you want cancellation;
• inputs held in stock, inputs in semi-finished and finished goods, and capital goods held on that date;
• the tax payable on them and any payment made.

From the date you apply, or the date from which you seek cancellation if later, your registration is treated as suspended (rule 21A(1)). During suspension you must not issue tax invoices or charge tax, and you need not file returns under section 39 (rule 21A(3)).

The officer passes an order in REG-19 within 30 days of the application (rule 22(3)), with effect from a date he decides, and directs you to pay any arrears, including the amount on stock.

Stock and capital goods: section 29(5) requires you to pay the input tax credit on inputs and goods held in stock on the day before cancellation, or the output tax on them, whichever is higher. For capital goods it is the credit taken, reduced by prescribed percentage points, or tax on their transaction value, whichever is higher.

When can the officer cancel my registration?

Under section 29(2), from any date including a back date, where you:

• have broken provisions of the Act or rules that are prescribed for this purpose;
• are a composition dealer who has not filed the annual return for more than three months after its due date;
• are a monthly filer who has not filed returns for six months in a row, or a QRMP filer who has not filed for two tax periods in a row (rule 21(h), (i));
• registered voluntarily but did not start business within six months; or
• obtained registration by fraud, wilful misstatement or suppression of facts.

Rule 21 adds grounds such as not doing business from the declared place, issuing invoices without supply, taking credit in breach of section 16, reporting more sales in GSTR-1 than in GSTR-3B, and not furnishing bank account details under rule 10A. Since late 2025, the portal automatically suspends a registration where bank details are not furnished within 30 days of registration, and the proceedings drop automatically once the details are added (GSTN advisory, 5 December 2025).

The officer must give you a hearing before cancelling. The usual route is a REG-17 notice asking you to show cause within seven working days; you reply in REG-18. Where the system finds significant mismatches in your returns, the registration may first be suspended with an intimation in REG-31, asking you to explain within 30 days (rule 21A(2A)).

If your reply is satisfactory, the officer drops the case in REG-20. Where the notice is for non-filing, filing all pending returns and paying the tax, interest and late fee also leads to the proceedings being dropped (rule 22(4), proviso).

While a registration is suspended by the officer, no refund is granted (rule 21A(3A)), and during any suspension, including one that starts with your own REG-16, e-way bills for your outward movements are blocked (rule 138E). See our e-way bill guide.

How do I get a cancelled registration restored?

Apply for revocation in Form GST REG-21 (rule 23):

1. Who can apply: only a person whose registration was cancelled by the officer on his own motion (section 30(1)). The REG-21 route does not apply to a cancellation you asked for.
2. Time limit: within 90 days from the date of service of the cancellation order. The Commissioner, or an officer he authorises who is not below the rank of Joint or Additional Commissioner, can extend this on sufficient cause, with reasons recorded, by up to 180 days more (rule 23(1), as substituted by Notification 38/2023-Central Tax).
3. Pending returns first: if cancellation was for non-filing, file every pending return and pay the tax, interest, penalty and late fee on them before applying.
4. The decision: if satisfied, the officer revokes cancellation in REG-22 within 30 days. If not, he must first issue REG-23, to which you reply in REG-24 within seven working days, and only then reject in REG-05.
5. After revocation: file all returns for the period from cancellation (or its effective date, if back-dated) to the revocation order within 30 days of the revocation order.

Credit on invoices that was still within its time limit on the date of cancellation can be claimed after revocation, within the limits in section 16(6). Our guide to input tax credit rules explains those time limits.

If revocation is refused or the time has passed, an appeal against the cancellation order is the remaining route; see the appeal time limits in GST notices explained.

What is the final return GSTR-10?

Every person who files returns under section 39(1) and whose registration is cancelled must file a final return in GSTR-10 within three months of the date of cancellation or the date of the cancellation order, whichever is later (section 45, rule 81).

If you miss it, a notice in GSTR-3A can be issued (rule 68), and a late fee runs under section 47: ₹100 for each day of delay, up to ₹5,000, under the CGST Act.

Is anything changing?

The 57th GST Council meeting on 8 October 2026 recommended automatic acceptance of REG-16 applications by the system once all returns are filed and dues paid (first for taxpayers who have not passed on more than ₹2.5 lakh of credit in any month since registration, or who have filed GSTR-10 in time, and later for all), and a system-based cancellation and revocation mechanism for non-filing and missing bank details through a new rule 23A. These are recommendations; until amendments are notified, the rules above apply. We track notifications on our government updates page.

Common mistakes

• Stopping business but not applying in REG-16, so returns and late fees keep accruing.
• Leaving stock unaccounted in REG-16 and GSTR-10, which leads to a demand under section 29(5).
• Ignoring REG-17 because the business is closed; cancellation can be ordered from a back date.
• Counting the 90 days from the order date rather than the date it was served, or assuming the extra 180 days are automatic.
• Missing GSTR-10, which is required even after cancellation.
• Not filing the gap-period returns within 30 days of a revocation order.

What to do now

If you are closing or restructuring a business, list your stock and capital goods and file REG-16 within 30 days of the event. If you have received a REG-17 or REG-31, reply or file the pending returns within the time given. If your registration has been cancelled, count 90 days from the date of service and prepare REG-21 early. Ask our expert team for help through our GST services or book a consultation.