Cancellation of GST registration requires submission of closing stock details, settlement of liabilities and filing of a final return. Application for cancellation requires electronic submission of Form GST REG 16 with reasons and effective date, details of closing stock and tax liability thereon, particulars of the last return filed, and particulars of transferee entity where applicable. The prescribed authorised person must digitally sign; supporting documents must be uploaded and a declaration verified. Registrants must file the relevant return for the period of surrender or furnish an undertaking of no taxable supplies, pay outstanding tax if any, and submit the final return. No fee is payable and status may be tracked on the common portal.