Cancellation of registration tied to business discontinuance or change in registration liability; payment of dues can halt cancellation.

Cancellation of registration may be initiated by the proper officer or by application where business discontinuance, transfer, change in constitution, amalgamation, demerger or cessation of liability to register occurs. The Superintendent of Central Tax is the designated proper officer. If outstanding returns are filed and taxes, late fees and other dues are paid, cancellation proceedings must be dropped and an order issued in FORM GST REG-20; processing guidance on FORM GST REG-16 is provided by a departmental circular.

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