A registered Taxpayer can file for cancellation of GST registration on the occurrence of any of the following events:Discontinuance of business or closure of business.Taxable person ceases to be liable to pay tax.Transfer of business on account of amalgamation, merger, de-merger, sale, leased or otherwise.Change in constitution of business leading to change in PAN.Registered voluntarily, but did not commence any business within specified time.Taxable person no longer liable to be registered under GST Act.The application for cancellation of GST registration is made in Form No.-GST REG-16 through online GST portal.
