GST registration cancellation procedure requires notice and reply, with deemed electronic cancellation for continued suspension-related non-compliance.

GST registration cancellation requires a show-cause notice in FORM GST REG-17 and a reply in FORM GST REG-18 within seven working days. A satisfactory reply results in discontinuance through FORM GST REG-20, while an unsatisfactory reply may lead to cancellation through FORM GST REG-19, with directions to pay outstanding tax, interest, penalty and other sums payable on cancellation. Registration suspended for non-filing of pending returns or non-compliance with registration-bank-account requirements may be deemed electronically cancelled after thirty days.

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