Yes. A taxpayer may use Form GST REG-16 to request cancellation of registration under the following conditions, according to Section 29 of the CGST Act and Rule 20 of the CGST Rules: Business closure or discontinuance; transfer of ownership due to an amalgamation, merger, de-merger, sale, lease, or other transaction; change in organisational structure resulting in a change in PAN; taxable person (including those who have voluntarily registered) is no longer required to be registered under GST; sole proprietor’s death; or any other reason (to be specified in the application) Within 30 days of the “occurrence of the event warranting the cancellation,” an application in Form GST REG-16 must be submitted.

If a registered person’s registration has been revoked suo moto by the appropriate authorities, they may file a GST REG-21 application for reversal of cancellation. He has 30 days from the date the cancellation order was served at the Common Portal to submit it.

GST REG 19: The GST officer may use the GST REG 19 form to issue a formal order terminating the GST registration. The notice must be delivered within 30 days of the application date or the GST REG 18 form response date.

In circumstances where SCN has been issued by the system for non-filing of Returns/Statements, proceedings will be automatically discontinued for cancellation of the GSTIN once all the requisite returns have been filed, and your status will change from “Suspended” to “Active.”