Compliance Pack
Cancellation of registration REG-16 and revocation REG-21
What this means, checked by a CA
If your business has stopped or changed hands, we close the GSTIN properly: we work out tax on closing stock, file REG-16 and then the final return GSTR-10 so no late fee or notice follows. If the department cancelled your GSTIN for missed returns, we file every pending return, clear dues and apply for revocation in REG-21 within the time limit.
₹2,499
One time, + 18% GST
- Delivered in REG-16 filed within 2 working days of stock and return details; officer order usually within 30 days. REG-21 filed within 2 working days after all pending returns and dues are cleared.
- Due: REG-16 within 30 days of the event (Rule 20). GSTR-10 within 3 months of the cancellation date or order date, whichever is later. REG-21 within 90 days of service of the cancellation order, extendable by up to 180 days (Rule 23 as amended in 2023).
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 8 items
Reason and requested cancellation date
Mandatory fields in REG-16
Closing stock and capital goods values
Sec 29(5) tax on stock
Last return filed and ARN
Officer checks return status
Correspondence address, mobile and email
For notices after closure
Successor GSTIN and transfer deedOptional
Needed for transfer or merger
Cancellation order REG-19 copyOptional
Revocation clock runs from service
All pending returns and duesOptional
No REG-21 until filed
DSC or EVC of signatory
DSC mandatory for companies, LLPs
DiscussionWhat we discuss · 6 items
Did you cancel it yourself, or did the department cancel it?
Decides REG-16 or REG-21 path
When did the business actually stop or change, and what stock is left?
Sets 30-day window and stock tax
Which returns are pending, and since when?
Must be filed before closure or revocation
When was the cancellation order served on you?
90-day window, then extension needed
Will you restart business or sell inter-state soon?
Revoke or apply fresh instead
Is a buyer or successor taking over the business?
Successor GSTIN and ITC-02 transfer
FormsForms we file · 8 items
File all pending GSTR-1 and GSTR-3B up to the cancellation date
Where: https://www.gst.gov.in. Due: Before REG-16 or REG-21
Work out Sec 29(5) tax on closing stock and capital goods
Higher of ITC on inputs in stock, semi-finished and finished goods and capital goods (pro rata over 5 years), or output tax on them
Where: Internal. Due: Before REG-16
Voluntary path: file REG-16 with reason, date, stock and liability
Where: https://www.gst.gov.in. Due: Within 30 days of the event
Reply to any query or REG-17 notice
Where: https://www.gst.gov.in. Due: Within 7 working days
File final return GSTR-10 and pay stock liability
Where: https://www.gst.gov.in. Due: Within 3 months of cancellation date or REG-19 date, whichever is later
Revocation path: file all returns from cancellation date, pay tax, interest, late fee, then file REG-21 with reasons
Where: https://www.gst.gov.in. Due: Within 90 days of service of REG-19, extendable by up to 180 days
Reply to REG-23 in REG-24 if issued
Where: https://www.gst.gov.in. Due: Within 7 working days
After REG-22, file all returns for the gap period
Where: https://www.gst.gov.in. Due: Within 30 days of the revocation order
DeliverablesWhat you get · 4 items
ARN for REG-16 or REG-21
When: Same day
Cancellation order REG-19
When: Usually within 30 days
GSTR-10 acknowledgement
When: Same day as filing
Revocation order REG-22
When: Within 30 days of REG-21
Questions people ask
Is there a minimum period before a voluntary registrant can cancel?
No. The one-year bar was omitted in January 2018.
Does cancellation wipe out old dues?
No. Liability for periods before and after cancellation remains.
How long do I have to apply for revocation?
90 days from service of the cancellation order, extendable by up to 180 days by a senior officer for sufficient cause.
What tax is paid on closing stock?
The higher of ITC on stock and capital goods, or output tax on them, from the credit or cash ledger.
My registration was suspended for non-filing. What if I file now?
For non-filing, proceedings are dropped in REG-20 once all returns are filed with tax, interest and late fee.
Can a legal heir close a deceased proprietor's GSTIN?
Yes, the legal heir files REG-16; the 30-day limit does not apply on death.
Your Savvy is a verified professional. Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.