Process of GST Registration number cancellation
/ 2021-05-25 12:35:30

The claim of GST refund and GST registration number cancellation are the two important aspects for which GST registration holders need awareness. Both aspects are included here.

How to demand GST Refund?

Due to all errors in filing GST returns or payment of tax, persons having the GST registration pay a lot of tax that is not required. In that situation, there has an option for those registered persons to claim the refund by filing a refund application form on the portal for the same and describe all the necessary reasons. By which the person can claim the GST Refund amount of any tax, penalty, interest, and fee.

GST Refund is available in this situation

  • Cash ledger that is electronic has an extra balance
  • Input (I) tax (T) credit© on the payment of tax which was not made on the export of goods and services.
  • Supply with or without tax payment to Special Economic Zone unit/ developer
  • Accumulated the input (I) tax (T)- credit advisable to reverse tax structure
  • Refund by the recipient of deemed export
  •  services of export with the tax payment
  • A tax that is paid on an existing or carried on between states supply which is later considered to be existing or carried on between states supply and conversely.
  • Refund by the supplier of deemed export
  • Overpayment of tax
  • Any other reason for reason
  • Evaluation or provisional assessment or appeal or any other order.
  1. Deadline to apply for a refund

The application can be made within 2 years from the respective date. (Different "relevant dates" are provided below the Good and Service Tax Act for different cases of refunds).

  1. Claiming refund form

It is "Form GST RFD-01". (Excluding the return of paid IGST on goods exported outside India).

  1. The process to claim the GST refund


Go and sign in to the GST website to claim your GST refund.

B- Choose Refunds and type of refund from services:

Go to Services and choose the available option of Refunds choose Apply for Refunds and then you need to choose the refund type and click Create

C- Fill out the details and upload necessary documents:

Fill in the details sought according to the type of refund and other details like refund amount, bank account number, etc. Upload supporting documents if necessary.

D- Select checkbox

Choose the declaration checkbox.

E- Select and Proceed

The application holder needs to choose the occupied signatory name and proceed with that.

F- Click and selecr the certificate

Click on either "File with DSC" or "File with EVC"

G- ARN Generated

Once the applicant’s application is registered successfully, an ARN (Application Reference Number) is generated. You can download the ARN receipt for your reference.

To track the GST refund application status use the Application Reference Number.

  1. An acknowledgment will be built up acquirable to the registration chancellor by means of electronic equipment via the portal in "Form GST RFD-02", beginning on the refund claim filing and the certain term (ie 60 days) for the issue of refund order. From the refund/return claim filing date, as indicated.
  2. Any deficiency in the application for refund will be communicated electronically through the portal to the GSTIN holder in "Form GST RFD-03" and the GSTIN holder will have to file a new application for refund/return through the remission of shortages.
  3. The appropriate officer allows provisional refunds by placing an order in "Form GST RFD-04" approving the refund amount that payable on a temporary basis.
  4. Where the reasonable functionary is in a state of peaceful happiness with the amount of the refund claim, he makes an order in "Form GST RFD-06", after adjusting the outstanding demand (if any) from the applicant, approves the refund amount, and continues the payment Commands in "Form GST RFD-05".

How to Opt for GSTIN cancellation online?

GSTIN cancellation means GST registration Number Cancellation. This can be canceled either through an online application by the appropriate officer or by a registered person.

Situations in which a GST registration holder can opt for GST registration number cancellation:

  1. In the situation in which the Firm is closed completely or transferred (for any reason, including the death of the owner), amalgamated, separated, or otherwise dealt with by another legal entity; or
  2. Where yonder is a variation in the business constitution, or
  3. Where an assessable individual is not liable for a long time to be a GST registered.

In the case of voluntary GST registration under GST, a GST registration Number cancellation application can be submitted after completing one the year of taking the GST Registration number.

What is the procedure for GST registration Number Cancellation?

Procedure for GST registration Number Cancellation:

- For a registered person who have not issued any tax challan.

  1. GST Portal Login

Log on to

  1. Visit on the service Page

Go to Services on the page and choose the available Application for GSTIN cancellation

  1. Mention the information

Enter the information sought in the application, including the reason for the cancellation

  1. Choose chekbox

Choose the declaration checkbox

  1. select and place

Select the name and place of declaration of the occupied signatory.

  1. Click and fill the otp

Click on either "File with DSC" or "File with EVC" Digital signature certificate is necessary for company and Limited Liability partnership.

  1. Receive the acknowledgment

Once the application has been filed successfully, an acknowledgment is sent.

  1. Track the status:

Application status/location be able to be address from the portal itself.

Procedure for GST registration number cancellation- For those registered persons who have issued tax challan:

  1. Visit and fill the Form -GST REG-16:

Application form for GSTIN cancellation: This is "Form GST REG-16".

Also, submit the under mentioned spreads in the application-

  • Investment or half-consummate wares or ended goods or goods of goods to held in broth, from which date the cancellation is called for;
  • Liability on him;
  • Payment details which are done for such liability.
  1. Documents submission:

Necessary documents should be submitted on the portal in support of such cancellation. All documents have to be submitted in thirty days of the event that power the GST cancellation.

  1. Registration suspended after filling out the application:

Once an application for cancellation is filed, registration will be suspended until the cancellation proceedings are completed. No taxable supplies should be supplied during this period. Under the suspension period; it is not required for the applicant to file any GST return.

Note- Where the suitable officer is contented with the rescission of the GST registration number, an order can be issued by them within 30 days of the date of application and observable the applicant to wage the balanced due of tax, percent/interest, or discipline

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