The formal process of surrendering or closing a GST registration when a business ceases operations, changes structure, or no longer meets the registration threshold.
Businesses that have shut down, merged, or fallen below the mandatory GST turnover threshold.
GST Network (GSTN) / CBIC, CGST Act 2017
GSTIN & login credentials; reason for cancellation (closure/turnover below threshold/merger, etc.); final return (GSTR-10); stock/asset details as on the date of cancellation.
Yes, GSTR-10 (final return) must be filed within 3 months of cancellation.
No, a fresh registration application is needed if the business resumes taxable activity.