GST Registration Withdrawal Guide

GST Registration Cancellation

Conditions for Filing Withdrawal Application (REG-32)

Eligibility Criteria
1. Filing Threshold

📅 Transition Date: April 1, 2026

  • Before Apr 1: Min. 3 months filed.
  • On/After Apr 1: Min. 1 period filed.
2. Clean Slate

All returns from the effective date of registration until today must be furnished.

3. Section 29 Check

No active cancellation proceedings should be initiated by the department.

4. Data Sync

Update any changes from your original REG-01 before touching REG-32.

📌 Key Takeaways

  • Verify return status via the portal dashboard.
  • Submit core/non-core amendments first if details have changed.
  • The system will auto-block REG-32 if Section 29 proceedings are live.

Submission Process

STEP: File FORM GST REG-32

Once filed, the application enters the processing stage for final cancellation approval.