Advisory on the Revised Process for Approval of Registration Cancellation application under Form GST REG-16

Published on: 01/11/2026 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 been filed.