GST registration cancellation requires timely returns and payment, with electronic processing subject to statutory conditions and review.

Before applying, the person must furnish returns and applicable FORM GST CMP-08 statements due by the application date for periods ending on or before the proposed cancellation date, and FORM GSTR-3B for any period for which outward supplies have been furnished in FORM GSTR-1 or the Invoice Furnishing Facility. Remaining returns are due by their prescribed deadlines. Registration is suspended on application until the proceedings conclude, and the provisions apply correspondingly to legal heirs. Outstanding specified subsequent returns, applicable final returns or payable amounts trigger referral to the proper officer.

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