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<h1>GST registration cancellation requires online application with closing stock details, final return filing, and settlement of tax liabilities.</h1> Form GST REG-16 requires electronic submission on the Common Portal of an application for cancellation of GST registration with closing stock details, tax liability on inputs and capital goods, supporting documents, reason for cancellation, date of cancellation, particulars of last return filed, and, where applicable, particulars of the transferee entity. The form must be digitally signed by authorised persons as per business constitution; tax due must be paid and the final return furnished. In death of a sole proprietor the legal heir applies manually. No fee is payable and application status can be tracked on the portal.
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