Step-By-Step Guide to File GST REG-16 Form

A taxable registered person who wishes to cancel his or her GST registration can do so by filing the GST registration cancellation application in Form GST REG-16. In this blog, you can read about the process to file an application for the cancellation of GST registration. Along with the prerequisites for filing Form GST REG-16.

Conditions to File GST REG-16 Form

In the following two situations, a taxpayer individual or entity’s GST registration can be canceled:

1. When a GST officer finds that a party has violated any GST provision.
2. When a taxpayer wants to cancel his or her GST registration voluntarily,
3. The taxpayer has gone out of business.
4. The PAN of a business was altered due to a change in the constitution.
5. GST is no longer payable by the GST registered person.
6. The taxable individual is no longer required to register for GST.
7. There is no GST liability because it is a voluntary registration.
8. The company has been sold, demerged, merged, or transferred.

Step-by-Step Guide to File GST REG-16 Form

The GST REG-16 application must be submitted online in the following format:

Step 1: Go to gst.gov.in to access the GST Portal.
Step 2: Create an account by entering the relevant information.
Step 3: Navigate to Services > Registration > Cancellation of Registration Application.
Step 4: The application form will be shown on the redirected page.
Step 5: Type in your address and hit the ‘Save & Continue button.
Step 6: From the drop-down menu, choose ‘Reason for Cancellation.’
Step 7: Enter the date on which your GST registration will be canceled.
Step 8: If relevant, fill in the following information:

1. Particulars of the tax charged on inputs used in semi-finished and completed goods
2. Particulars of the tax to be paid on input stocks
3. Particulars of the tax payable on capital goods in stock

Step 9: Fill in the details of any taxes you paid, if any.
Step 10: Make sure the verification box is checked. Choose an authorized signatory from the list and fill in the location (your location)
Step 11: Use EVC or DSC to double-check and verify the application. Click the ‘Submit button.

ARN will be sent to your registered email address and mobile number after successfully submitting your application.

Sample Format of GST REG-16 Form

Here is a sample pdf form of GST REG-16 form

How to Track GST REG-16 Form Application Status?

Step 1: Go to gst.gov.in to access the GST Portal.
Step 2: Log in to the GST Portal using the valid credentials.
Step 3: Navigate to Services > Registration>Track Application Status
Step 4: Enter the application reference number generated while filing the GST REG-16 form to check the status of your cancellation application in Form GST REG-16.

Important Points to Note

1. If a registered taxpayer (sole proprietor) dies, their legal heir or business successor must manually file an application for GST registration cancellation with the appropriate authority.
2. For the proper officer may take up to 30 days to consider and issue the cancellation order after the GST registration cancellation application is successfully submitted.