GST Cancellation and Revocation Status — citizen guide 2026

Quick answer. To cancel your GST registration voluntarily, file Form GST REG-16 on gst.gov.in. If an officer cancels it on his own motion, you can apply to revoke that cancellation in Form GST REG-21 within 90 days of the cancellation order under Section 30 of the CGST Act, 2017. After cancellation you must file the final return GSTR-10 within three months. Track every application by its ARN under Services then Track Application Status.

If you are short on time: jump to How to apply for revocation or to How to check cancellation or revocation status and use your ARN to track it in under two minutes.

• What cancellation and revocation mean
• Legal position in India
• How to cancel your GST registration voluntarily (REG-16)
• When an officer cancels on his own motion (REG-17 to REG-19)
• How to apply for revocation (Form GST REG-21)
• File your final return, GSTR-10
• How to check cancellation or revocation status
• A real-life example
• Safety warnings
• Frequently asked questions
• Related guides
• Official sources

Cancellation ends your GST registration, so your GSTIN stops being valid and you no longer collect or claim GST. Revocation is the reverse: it brings a cancelled registration back to life. Revocation applies only when the tax officer cancelled your registration on his own motion, not when you cancelled it yourself.

Cancellation of registration is governed by Section 29 of the Central Goods and Services Tax Act, 2017, read with Rule 20 (voluntary application) and Rule 22 (cancellation by the proper officer) of the CGST Rules, 2017. Revocation is governed by Section 30 of the CGST Act, 2017, read with Rule 23 of the CGST Rules.

The application window for revocation was extended from 30 days to 90 days with effect from 1 October 2023 by Notification No. 48/2023 Central Tax dated 29 September 2023. So a person whose registration is cancelled by the officer may apply for revocation within 90 days of the cancellation order. On sufficient cause shown and reasons recorded, this period may be extended by the Commissioner, or an authorised officer not below the rank of Additional or Joint Commissioner, by a further period not exceeding 180 days.

All of these are central government powers exercised through the CBIC and the GSTN portal. If your application is stuck without a clear reason, the Right to Information Act, 2005 lets you ask the public authority why under §6(1), with a reply due within 30 days under §7(1).

You may cancel voluntarily if your business has closed, turnover has fallen below the threshold, the constitution of business has changed, or registration is no longer needed.

Open gst.gov.in and log in. Go to Services, then Registration, then Application for Cancellation of Registration. This opens Form GST REG-16.

State the reason for cancellation and the date from which you want it to take effect. Declare details of stock and any tax payable on inputs, semi-finished goods, finished goods and capital goods held on that date. Under Rule 20, you must pay the input tax in such stock, or the output tax on those goods, whichever is higher.

Verify with a digital signature (DSC) or EVC. The portal issues an ARN (Application Reference Number). Keep it safe to track the application.

If the application is in order, the proper officer issues a cancellation order in Form GST REG-19 within 30 days, cancelling registration from the date he determines.

The officer can cancel registration under Section 29 when, for example, returns are not filed for a continuous period, the business is not carried on from the declared place, or registration was obtained by fraud. Rule 22 sets the steps.

1. Show cause notice — Form GST REG-17. The officer issues a notice asking you to show cause, within seven working days, why your registration should not be cancelled.
2. Your reply — Form GST REG-18. Reply within seven working days, explaining your case and attaching proof, such as returns now filed.
3. If satisfied — Form GST REG-20. If your reply is found satisfactory, the officer drops the proceedings by an order in Form GST REG-20.
4. If not satisfied — Form GST REG-19. Otherwise the officer cancels your registration by an order in Form GST REG-19. This is the order you can later seek to revoke.

Reply to a REG-17 notice on time. A missed reply is the most common reason registrations are cancelled, and you then have to go through the longer revocation route.

Use this route only when the officer cancelled your registration on his own motion in Form GST REG-19.

If your registration was cancelled for non-filing of returns, file all due returns and pay the tax, interest and late fee first. The portal will not let you file the revocation application until those returns are cleared.

Log in, go to Services, then Registration, then Application for Revocation of Cancelled Registration. This opens Form GST REG-21.

Explain why the cancellation should be revoked and attach supporting documents. File within 90 days of the date the cancellation order was served, under Section 30 and Rule 23. Verify with DSC or EVC. Aadhaar authentication of the authorised signatory is required. The portal issues an ARN.

If satisfied, the officer revokes the cancellation by an order in Form GST REG-22, normally within 30 days, and your GSTIN is restored. If he is not satisfied, he first issues a show cause notice in Form GST REG-23, to which you reply in Form GST REG-24 within seven working days.

If your registration is cancelled, whether by you or by the officer and not later revoked, you must file a final return in Form GSTR-10. It is due within three months of the date of cancellation or the date of the cancellation order, whichever is later. It captures the tax payable on closing stock and capital goods.

Late filing of GSTR-10 attracts a late fee of ₹200 per day (₹100 CGST and ₹100 SGST), up to a maximum of ₹10,000. File it on time to avoid notices and that fee.

Every cancellation (REG-16) and revocation (REG-21) application gives you an ARN. Use that ARN to track only these applications here. For tracking a fresh registration ARN, see our GST registration status check guide.

On gst.gov.in, click Services, then Track Application Status, then choose the Registration module. You can do this before or after logging in.

Select ARN, type the reference number for your REG-16 or REG-21 application, enter the captcha, and click SEARCH.

The portal shows the stage, such as Pending for Processing, Pending for Clarification, Approved or Rejected. For a revocation, Approved means your GSTIN is restored; for a cancellation, it means the cancellation order is passed. If it shows Pending for Clarification, log in and reply within the time stated.

• gst.gov.in is free. Cancellation, revocation and status tracking cost nothing. Avoid “fast revocation” sites that demand a government fee.
• Mind the 90-day clock. Revocation under Section 30 is time-bound. Apply early; do not wait for the deadline.
• Clear pending returns first. If cancellation was for non-filing, file every due return before REG-21, or the portal will block you.
• Never share your OTP, password or login. No real officer asks for these by phone or message.

You must apply in Form GST REG-21 within 90 days from the date the cancellation order is served, under Section 30 of the CGST Act, 2017. This window was raised from 30 to 90 days with effect from 1 October 2023. On sufficient cause, the Commissioner or an authorised officer may extend it by up to a further 180 days.

No. Revocation under Section 30 applies only when the proper officer cancelled your registration on his own motion. If you cancelled voluntarily in Form GST REG-16, there is no revocation route; you would have to apply for a fresh GST registration.

Voluntary cancellation is filed by the taxpayer in Form GST REG-16. When the officer cancels, he issues a show cause notice in REG-17, you reply in REG-18, and the cancellation order is passed in REG-19 (or proceedings are dropped in REG-20).

Yes. You must file the final return in Form GSTR-10 within three months of the date of cancellation or the cancellation order, whichever is later. Late filing attracts a fee of ₹200 per day up to a maximum of ₹10,000.

Go to gst.gov.in, click Services then Track Application Status, choose Registration, select ARN, enter the ARN of your REG-21 application and the captcha, and search. The stage shown tells you whether it is pending, needs clarification, approved or rejected.

The officer must first issue a show cause notice in Form GST REG-23 before rejecting. You can reply in Form GST REG-24 within seven working days. If it is still rejected, you may file an appeal under Section 107 of the CGST Act. See our GST appeal under Section 107 guide.

Yes. Aadhaar authentication of the authorised signatory, proprietor, partner or director is required before filing the revocation application in Form GST REG-21 on the portal.

Yes. If the portal shows no clear reason and the application stalls, you can file an RTI to the public authority handling GST under §6(1) of the Right to Information Act, 2005, with a reply due within 30 days under §7(1). Use our AI RTI Drafter to write it.

• How to check GST registration status (2026)
• How to apply for GST registration (2026)
• How to file a GST return (2026)
• GST appeal under Section 107
• How to check GST refund status (2026)
• RTI for a delayed GST refund (2026)
• AI RTI Drafter
• RTI Timeline Tracker
• The RTI Playbook

• GST portal home, gst.gov.in (GSTN, Government of India)
• Section 29 and Section 30 of the Central Goods and Services Tax Act, 2017 (cancellation and revocation)
• Rule 20, Rule 22 and Rule 23 of the CGST Rules, 2017 (Forms GST REG-16 to REG-24)
• CBIC GST tax information portal — Rule 22 and Rule 23, CGST Rules
• Notification No. 48/2023 Central Tax dated 29 September 2023 (revocation window extended to 90 days, effective 1 October 2023)
• The Right to Information Act, 2005, §6(1) and §7(1)

Last reviewed: 5 June 2026 — RTI Wiki editorial team. Always confirm forms and timelines on the official GST portal before filing.