Advisory on the Revised Process for Approval of Registration Cancellation application under Form GST REG-16
GST
Dated:- 2-11-2026
The self-cancellation process has been revised to incorporate system-based validations and facilitate the electronic approval of cancellation of registration, subject to the fulfilment of the prescribed conditions as per rule 20 of the Central GST Rules, 2017. The revised process is outlined below:
• Validation of Due Returns: The system will verify whether the taxpayer has filed all applicable returns that are due to be furnished on or before the effective date of cancellation specified in Form GST REG-16. The application for cancellation can be submitted only if all such returns have b
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will be assigned to the jurisdictional tax officer for further action.
• Filing of Returns Within the Prescribed Timelines: If the taxpayer furnishes the required returns within the prescribed timelines, the application will be processed as follows:
a. Composition Taxpayers, Non-Resident Taxable Persons (NRTPs), OIDAR Taxpayers and Input Service Distributors (ISDs): Registration will be cancelled through electronic approval without officer intervention.
b. Regular, Casual and SEZ Taxpayers: The system will check the output tax liability (OTL) for each tax period, as follows:
• OTL of Rs.2.5 lakh or less for each tax period: Registration will be cancelled through electronic approval without officer interventio
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