GST Cancellation & Revocation
Voluntary cancellation of a registration, and revocation where the department has cancelled one.
Revocation applications must generally be made within the period prescribed from the cancellation order — act promptly
A GST registration may be cancelled voluntarily when a business closes, is transferred, or falls below the threshold and no longer wishes to remain registered. It may also be cancelled by the department, most often where returns have not been filed for a continuous period.
The two situations call for different work: one is an application to exit cleanly, the other is an application to restore a registration that has been taken away.
Cancelling voluntarily
Cancellation is not simply a matter of stopping filing. A final return is required, and any input credit held on stock and capital goods as at the date of cancellation may have to be reversed or paid.
Leaving a registration dormant instead of cancelling it is the more expensive path: returns remain due for every period, and late fees accrue whether or not there is any turnover.
Revocation after departmental cancellation
Where the department cancels a registration for non-filing, revocation is generally available on application within the prescribed period, after the pending returns are filed and the dues, late fees and interest are paid.
The period for applying is limited. Where it has passed, the options narrow considerably, which is why this is worth acting on as soon as the order is received.
Who needs this
- Businesses that have closed, been sold or been transferred
- Businesses that have fallen below the threshold and want to exit registration
- Businesses whose registration has been cancelled by the department
- Legal heirs dealing with the registration of a deceased proprietor
Eligibility and conditions
- For voluntary cancellation: all returns filed up to the date of application
- For revocation: application within the prescribed period from the cancellation order
- Pending returns, dues, late fees and interest cleared
What this covers
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Route confirmed
Whether cancellation or revocation applies, and on what basis.
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Pending returns
Outstanding periods brought up to date.
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Liability computed
Credit reversal on stock and capital goods worked out.
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Application filed
Cancellation or revocation application prepared and submitted.
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Query response
Departmental queries on the application answered.
How the process works
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Establish the position
Why the registration is being cancelled, or when it was cancelled.
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Bring filings current
Pending returns prepared and filed.
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Compute what is due
Late fees, interest and any credit reversal.
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File the application
Cancellation or revocation application submitted.
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Follow through
Queries answered and the order tracked.
Documents required
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GST registration certificate
For the registration concerned.
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Cancellation order
Where revocation is being applied for.
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Returns filed to date
And details of any periods outstanding.
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Stock statement
As at the proposed date of cancellation.
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Details of capital goods held
With dates of purchase and credit claimed.
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Reason and supporting documents
Closure, transfer or sale documents as applicable.
The list above is indicative. Additional documents may be required depending on your case and the current departmental requirements.
Frequently asked questions
What happens if I do not file a GST return for a period with no sales?
A nil return is still required. Late fees accrue for each day of delay, for each return, whether or not there was any turnover. Continued non-filing can also lead to the registration being cancelled by the department.
If you no longer need the registration, cancelling it formally is considerably cheaper than leaving it dormant and unfiled.
Articles on this topic
Registration cancelled, or need to close one?
Tell us the situation and the dates involved and we will set out what can be done and by when.