DG Systems, CBEC, New Delhi
REG ApplicationREG Application
Cancellation by Tax payer and TaxCancellation by Tax payer and Tax
OfficialOfficial
www.cbec.gov.in https://cbec-gst.gov.in

Course Menu
Topic 02
Topic 03
Topic 04
Topic 06
Topic 01
• Log-in to Citrix Access Platform and Application
• Navigating Dash Board
• Navigating the Transaction work sheet
• Approval process
• Reassigning the GSTIN to other formation
• Raising query
• Designating the GSTIN for inspector for verification
• Navigating the GST-REG-1 Form and Viewing documents attached
• Approval
• Amendment of Registration
• Other Forms
• View Archived Registrations
• Reports
Topic 05
• Approval & Query process of Cancellation by the Tax Payer
• Approval & Query process of Cancellation by the Tax Officer
• Approval & Query process of Revocation of the Cancellation

MODULE 5.1
Registration Cancellation by Tax Payer

 Registered tax payers initiate Cancellation by Tax Payer of registration in GSTN System through online
submission of FORM GST REG-14, including the following details within thirty days of the occurrence of the
event warranting cancellation:
 Inputs held in stock
 Inputs contained in semi-finished or finished goods held in stock
 Capital goods held in stock
 If any liability details are there
 Relevant documents
 Once the taxpayer submits Cancellation by Tax Payer request, GST system would generate
Acknowledgement Number and data would be passed to CBEC-ACES-GST and State-GST for approval.
 CBEC GST system shall fetch the Last return filed by the assessee. Also, Dues or Credit balance if any shall be
fetched from the Ledgers.
 The Range Officer will propose to AC/DC based on this information.
 AC/DC will accept OR Reject the Cancellation by Tax Payer request.
 The status is informed to Tax Payer through email / SMS by GSTN system.
 Post Approval, the GSTIN Number status is changed from ‘Active’ to ‘Inactive’ in GSTN
and same is updated to CBEC-ACEs-GST and State GST systems
Cancellation by Tax Payer GST Registration

Situations when Registration has to be cancelled
 The registration of a person is cancelled under these reasons:

Situation of Voluntary Cancellation by Tax Payer GSTIN
 Some of the situation of voluntary Cancellation by Tax Payer

Process Users / Actors in Cancellation by Tax Payer
(Reg.)
7
CBEC ACES GST
CBEC Range SP
• Filters the Cancellation request by Tax Payer
registration for approval
• Verifying Cancellation request by Tax Payer
(Reg.)
GSTN
Tax Payer
• Processing for Cancellation
by Tax Payer (Reg.)
• Acknowledgement Number
for Cancellation by Tax Payer
Request will be generated
CBEC AC / DC
• Verification of application for Cancellation
by Tax Payer
• Raising a Query/Response to Query
• Approving /Rejecting Cancellation by Tax
Payer (Reg.)

Cancellation forms
 The cancellation forms are different during the initiation of the cancellation by Officer and the User
Officer
Cancellation
initiated by an
Officer User
Officer
Cancellation
initiated by an
User User
FORM GST REG-16
FORM GST REG–17
FORM GST REG-18
FORM GST REG–19
Show cause within seven working days from the date of notice.
Show cause notice served
Issue order of cancellation within thirty days from the date of application

Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
Tax
Payer
Tax Payer logins to the
GST portal and submits
the request for
Cancellation of
Registration
System allocates Form
to the respective CBEC
Jurisdiction officer
based on allocation
logic
GST Common Portal
Tax
Paye
r
Range
SP
Range SP logins and
views list of all
application with status,
CBEC & State
Jurisdiction against
each record
He verifies Documents
details, Registration
Data and Reason for
cancellation and
Submits.
CBEC-ACES-GST Portal
AC/DC
Update the
status against
GSTIN
number as
approved
AC/DC approves
the request for
cancellation after
verification
Dash Board of AC/DC
list of all application with
status, CBEC & State
Jurisdiction against each
record
CBEC-ACES-GST Portal
Tax PayerRange SP and AC/DC
Tax
Payer
Tax payer may Resubmit
Revoke Request for
Cancellation Registration
form, if required
GST Common Portal

Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
• Rang SP Logs in to view the list of Cancellation request by tax payer on his Dashboard.
Click on Cancellation
by Tax Payer link
and Pending for
Approval link to
view list page
1
2
2
1

Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
Select a
cancellation
request application
and click on the
GSTIN hyperlink for
the same..
• Or, Click on the
View Details
button.
3
3
3
3

Details filled by the tax payer while applying for Cancellation of Registration (Form GST REG-14) can be viewed by the RSP
on this page.
Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
Click the Next button
4
4
View the basic details of the
applicant on the respective
tabs

Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
Click the Next button.
7
Click on the Reason For
Cancellation tab
Verify the following:
• Description of Reason
For Cancellation
5
6
7
5
6

9
8
10
Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
Click the Next button.
10
8 Click on the Transfer of
Business tab
Verify the following:
• GSTIN and Name
• Building No/Flat No
• Floor No
• Name of the
Premises/Building
• Road/Street/Lane
• Locality/Area/Village
• District/Town/City
• Pin code
9

Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
Click on the GST Paid
Details tab
Verify the following:
•Value of Stock
•IGST PAYABLE
•CGST PAYABLE
•SGST PAYABLE
•Details of Tax paid
11
12
11
12

Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
Click the Next button.
View the basic details of
the applicant on the
respective tabs
13
13

• Fill in the details under Signatory tab, verify the Declaration and signature of the Tax Payer.
Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
Click on the Signatory
tab
Verify the following:
• Name
• Photo
• Name of the Father
• Date of Birth
• Gender
• Designation/Status
• View Contact
Click the Verify button.
14
15
16
16
15
14

Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
Enter the Remarks
Click the Submit button
17
18
17
18
17
18

Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
19
Click the Close button
20
20
Click the YES button
19System shows the warning message
with “YES” or “NO” button.
System processes the Cancel Registration proposal and
displays Flash message ‘Verified Successfully for
Cancellation of Registration’.

Basic Approval Process - Cancellation by Tax Payer
(Reg.): RSP Login
The Record 48nxxx will
no longer appear in the
list page of RSP. It will
go to AC/DC
Note: RSP can only
verify a cancellation
request. Post
Verification, it goes to
AC/DC for approval
RSP logs out

Basic Approval Process - Cancellation by Tax Payer
(Reg.): AC/DC Login
Click on Cancellation
by Tax Payer link
and
Pending for Approval
link to view list page
2
1
2
AC/DC logins
1

Basic Approval Process - Cancellation by Tax Payer (Reg.):
AC/DC Login
3
Select any form with
request for
cancellation from the
list and click on View
details button.
3

Basic Approval Process - Cancellation by Tax Payer
(Reg.): AC/DC Login
Click on Approve tab
4
Enter the Remarks
5
Click the Approve button
6
4
5
6

Basic Approval Process - Cancellation by Tax Payer (Reg.):
AC/DC Login
7
8
Click the Ok button
8
Click the YES button
7
Message confirming approval of the
cancellation request will appear
7

Basic Approval Process - Cancellation by Tax Payer
(Reg.): AC/DC Login
Click the Menu button.
1
1
2 3
Select the Registration
menu.
2
Select the
Cancellation by
Taxpayer menu.
3
AC/DC logs in
and goes to the
archived list

Basic Approval Process - Cancellation by Tax Payer
(Reg.): AC/DC Login
List of all cancellation
forms will appear

Basic Approval Process - Cancellation by Tax Payer (Reg.):
AC/DC Login
Click on View details
link for a selected
form.
4
4
The status of the
cancellation request
approved by AC/DC will
reflect as APPROVED

Cancellation by Tax Payer (Reg.) Query Process
Tax
Payer
Tax Payer logins GST
portal and submit the
Request for
Cancellation
Registration Form
System allocates
respective CBEC
Jurisdiction officer
based on allocation
logic
GST Common Portal
AC/DC
Query
raised
AC/DC views list of
all application with
status, and verifies
all forms with
details.
CBEC-ACES-GST Portal
Tax
Payer
Tax Payer
responds
to Query
GST Common Portal
Tax
Paye
r
Range
SP
Range SP logs in to
view list of all
application with status
Verifies Documents
details, and approves.
CBEC-ACES-GST Portal
System updates the
Transaction Status as
Verified, and form is
forwarded to AC/DC
Range SP logs in to
view the response to
query, verifies and
submits the same
CBEC-ACES-GST Portal
Range
SP
AC/DC Logs in to
view the form with
response to query
and approves/
rejects the same.
CBEC-ACES-GST Portal
If approved, system
updates the status
against ACK. no as
approved and info is
sent back to GSTN
AC/DC

 The CBEC officer may raise a Query on Cancellation by Tax Payer Request.
 The Tax Payer to respond to Query on Cancellation by Tax Payer (Reg.) in GSTN.
 Goods and Service Tax Identification Number (GSTIN) status is updated as ‘Approved’ or ‘Rejected’ based on
the AC/DC action
 GSTN system notifies the Tax payer on the Approval or Reject Order through email / SMS.
 The Status of the GSTIN will be Inactive , if the Cancellation by Tax Payer Request is approved, else remains
Active.
Query and Response on Cancellation by Tax Payer

Process Users / Actors in Query Registration
Cancellation
30
CBEC ACES GST
CBEC Range SP
• Range SP filters the GSTIN
• Response to Query on
Cancellation by Tax Payer
(Reg.)
AC / DC
• Verifying the Documents
• Application status updated
‘Approve’ or ‘Reject’

Basic Approval Process flow for Cancellation by Tax Payer - Query
Registration
Tax
Paye
r
Range
SP
Form lands on the
Dashboard of Range
SP. He logs in to verify
the response in the
data field and
supporting documents
CBEC-ACES-GST Portal
Post verification,
submits the Form. It is
forwarded to AC/DC for
verification.
AC/DC
AC/DC Logs in to
verify the response.
Post verification of the
same, approves it.
CBEC-ACES-GST Portal
The status is
updated as
‘Approved’ and
same is sent back to
GSTN
Range
SP
AC/DC
AC/DC
AC/DC raises
Query while
verifying a
cancellation
request
CBEC-ACES-GST Portal GST Common Portal
Tax
Payer
Tax payer responds
to the query raised,
in GST common
portal

AC/DC Cancellation by Tax Payer - Query Process
Click on Cancellation
by Tax Payer link and
Pending for Approval
link to view list page
1
2
1
2

AC/DC Cancellation by Tax Payer - Query Process
Click on the
hyperlink of the
selected form to
view the same
3
3

AC/DC Cancellation by Tax Payer - Query Process
4
Click on the Actions>>
Query button
• AC/DC verifies all details in the relevant tabs and then raises a query if required. .
4

Click on the Query
Description drop down
AC/DC Cancellation by Tax Payer - Query Process
5
5

AC/DC Cancellation by Tax Payer - Query Process
Click the ADD button
7
6 7
Select the Relevant
options
6

AC/DC Cancellation by Tax Payer - Query Process
Click the Raise Query
button
8
Enter the Remarks
7
8
9

AC/DC Cancellation by Tax Payer - Query Process
9
10
Click the Ok button
10
Click the YES button
9

Response to Query on Cancellation by Tax Payer (Reg.) – Approval
Tax
Payer
Tax payer
responds to
query raised
in the GSTIN
portal
GST Common Portal
Post verification,
submits the Form. It is
forwarded to AC/DC for
verification.
CBEC-ACES-GST Portal
Range
SP
Tax payer responds
to the query raised,
in GST common
portal
AC/DC
Approves, if satisfied
by clarification
CBEC-ACES-GST Portal
The status is updated
as ‘Approved’ and
same is sent back to
GSTN
AC/DC Logs in to
verify the response.

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
• Range SP logs in to view the response to query and verify the same.
Click the
Cancellation by
Tax Payer link
and
Response to
Query / SCN
1
1
2 2

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
Click on the GSTIN
hyperlink to view the
selected form
3
3

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
View the details
response to query in
Response to Query
tab
4
Click the Action
button to view the
details of the query
raised by the AC/DC
5
1
5
4

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
Click the Close button to
go back the list
6
6

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
Click the Verify button
7
7

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
Enter the Remarks
8
Click the Submit button
9
8
9

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
10
Click the Yes button
10

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
11
Click the Ok button
11

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
Post verification, record
will not reflect in the
page list of Range SP.

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
1
Click on Response
Query/SCN link
1
AC/DC logs in
AC/DC logs in to view
the response to
query and verify
the same post
verification by the
Range SP

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
2
Click on the hyperlink to
view the selected from
2

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
View the details
response to query in
Response to Query tab
3
3

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
Go to the View
cancellation tab
4
Click on the Approve
button
5
5
4

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
Enter the Remarks.
6
Click the Approve button.
7
A window pop-up
appears. Click the YES
button to confirm.
6
7
8
8

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
A message confirming
approval appears.
Click the Ok button to
confirm.
8
8

Response to Query on Cancellation by Tax Payer (Reg.) –
Approval
Post approval, record will not
reflect in the page list of
AC/DC.
The Cancellation Request of
the Tax payer is approved
finally.

AC/DC
Rejects, if not
satisfied by
clarification
CBEC-ACES-GST Portal
The status is updated
as ‘Rejected’’ and
same is sent back to
GSTN
AC/DC Logs
in to verify
the
response.
Response to Query on Cancellation by Tax Payer (Reg.) – Rejection
CBEC-ACES-GST Portal
Post verification,
submits the Form. It is
forwarded to AC/DC for
verification.
Range
SP
Form lands on the
Dashboard of Range SP.
He logs in to verify the
response in the data field
and supporting documents
Tax
Payer
Tax payer
responds to
query raised
in the GSTIN
portal
GST Common Portal

Response to Query on Cancellation by Tax Payer (Reg.) –
Rejection
1
Click on Response
Query/SCN link
1
AC/DC logs in to
view the response to
query and verify the
same post
verification by the
Range SP

Response to Query on Cancellation by Tax Payer (Reg.) –
Rejection
2
Click on the
hyperlink to view
the selected from
2

Response to Query on Cancellation by Tax Payer (Reg.) –
Rejection
View the details
response to query in
Response to Query
tab
3
3

Response to Query on Cancellation by Tax Payer (Reg.) –
Rejection
Go to the View
cancellation tab
44
5
Click on the
Action>>Approve
button
5

Response to Query on Cancellation by Tax Payer (Reg.) –
Rejection
Click the Reject button
7
Enter the Remarks to
enable the Reject
button
6
6
7

Response to Query on Cancellation by Tax Payer (Reg.) –
Rejection
8
A window pop-up appears. Click
the YES button to confirm
rejection
8
A message confirming
rejection appears. Click the
Ok button to confirm
9
9

Response to Query on Cancellation by Tax Payer (Reg.) –
Rejection
GSTN Number
33OMRVS2199R219 is
successfully rejected.
GSTIN will remain
Active.

MODULE 5.2
Registration Cancellation by Tax Official

Basic Approval Process - Cancellation by Tax Official
(Reg.): RSP Login
Tax
Payer
Tax payer is
informed of the
same through the
GST common
portal
GST Common Portal
CBEC-ACES-GST Portal
He verifies Documents
details, Update the
Registration to
Proposed Cancel
status
Range
SP
Range SP logs in
CBEC portal and
select ‘Cancel
Registration’ option
AC/DC
Dash Board of AC/DC
list of all application
with status, CBEC &
State Jurisdiction
against each record
CBEC-ACES-GST Portal
AC/DC approves the
request for cancellation
after verification
Updated the status of
Registration to
Cancelled and GSTIN
to INACTIVE

 Range SP logs into CBEC ACES GST system and accesses Cancel GST Registration menu.
 After submitting cancellation, Cancel Request Number generated for reference.
 Effective Date of cancellation would be the date on which the cancellation order is passed by either CBEC-
ACES-GST or State GST. The other Tax authority will have to be intimated about the cancellation
Cancel GST Registration Process

Process Users / Actors in Request for Cancellation
Registration
67
CBEC ACES GST
CBEC Range SP
• View the past returns and Black list data and
take decision whether process cancel
Registration
CBEC AC / DC
• Verification of application for Cancel
Registration
• Approving /Rejecting Cancel Registration

Basic Process flow for Cancel GST Registration
Select the Registration
from menu.
1
Select the Cancel
Registration from
Registration menu.
2
1
2
Range SP logs
in to view the
details of the tax
payer and
proposes for
cancellation.

Basic Process flow for Cancel GST Registration
Enter the
PAN/GSTIN
Number to search
and select the
cancellation form
for a tax payer
3
Click the Next button
4
3
4

View the basic
details of the
applicant on the
respective tabs
• On the Registration Details tab, Generates the tax payer details based on the GSTIN/PAN number.
Basic Process flow for Cancel GST Registration
Click the Cancel button.
6
6
5
5

Basic Process flow for Cancel GST Registration
Select the Reason Code from
dropdown
7
Enter the Remarks
8
Click the Proposed to Cancel
button
9
7
9
8

Basic Process flow for Cancel GST Registration
Click the Close button
11
Click the YES button
System processes the Cancel Registration proposal and
displays Flash message ‘Successfully Proposed for
Cancellation’.
10
System shows the warning message
with “YES” or “NO” button.
10
11

Alternate 2 Query on Cancel GST Registration Process
flow
Click the Cancellation
by Tax Official link
1
AC/DC logs in to
approve the request
for cancellation, as
proposed by the
Range SP.
1

Alternate 2 Query on Cancel GST Registration Process
flow
Click on the hyperlink
to view the selected
record.
2
2
2

Basic Approval Process - Cancellation by Tax Payer
(Reg.): AC/DC Login
Click on Approve tab
3
Enter the Remarks
4
Click the Approve button
5
3
5
4

Basic Approval Process - Cancellation by Tax Payer (Reg.):
AC/DC Login
Click the Ok button
7
Click the YES button
6
6
7

Query on Cancel GST Registration Process flow
Tax
Payer
Response to
the Query by
the Tax payer
GST Common Portal
CBEC-ACES-GST Portal
Update the
Registration to
Proposed Cancel
status
Range
SP
Range SP login
CBEC portal and
select ‘Cancel
Registration’ option
AC/DC
Dash Board CBEC
AC/DC List of all
Application with status
against each record
CBEC-ACES-GST Portal
Verifying Form,
supporting document
and Range SP
comments
Query Raised
CBEC-ACES-GST Portal
Update the
Application status
to Query ‘Query
Raised’ for
Cancel option
Range
SP
Range SP
views and
verifies the
same
Update the Status
of Registration to
Cancelled and
GSTIN to
INACTIVE

Query on Cancel GST Registration Process flow
Click the Cancellation
by Tax Official link
1
1

Query on Cancel GST Registration Process flow
Select the relevant
record either by clicking
directly on the link or
selecting the record
2
2
3
Click the View Details
button
3

Query on Cancel GST Registration Process flow
After viewing
details under
relevant tabs, click
the Query button
4
4

Query on Cancel GST Registration Process flow
Enter the Query Description from
drop-down
5
5
6
7
Enter the Remarks
6
Click the Raise Query button
7
8
9
Click the Yes button
8
Click the Close button
9

Revoke Cancellation
Query
•Similar to Cancellation by tax Payer and tax officer, AC/DC Can also
raise a query while verifying request for revocation of cancellation.
•The process flow is similar to these two options.

Revoke Cancellation
Tax
Payer
Tax Payer logins GST
portal Revoke
Cancelled Registration
form with supporting
documents
System allocates
respective CBEC
Jurisdiction officer
based on allocation
logic
GST Common Portal
AC/DC
AC/DC approves the
request for
cancellation.
AC/DC verifies the Form
data, Range SP
comments and provides
Reason for Cancel
CBEC-ACES-GST Portal
Tax
Paye
r
Range
SP
Range SP logs in to
view list of all
application with status
Verifies Documents
details, and submits his
remarks.
CBEC-ACES-GST Portal
Status is
updated on the
GST common
portal.
GST Common Portal
Tax
Payer
GSTIN status
changes from
Inactive to Active

Revoke of Cancellation of Registration

Revoke of Cancellation of Registration
When a registration is cancelled by
the officer, that user can apply for
revocation of cancellation of
registration, through FORM GST
REG-21 within thirty days
• The officer can revoke the cancellation through FORM GST REG-22 if
there are sufficient grounds for revocation of cancellation of
registration
• The officer can reject the application for revocation of cancellation
through FORM GST REG-05.

Once cancellation request is approved:
1.System transmits the status details to GSTN to process issuing of Cancel Registration Order to Tax Payer.
2.GSTIN status in GSTN changes to ‘INACTIVE.
3. System processes the Application Reference Number and updates the status to ‘Cancel Registration’.
Revoke Cancellation:
1.Tax Payer logs in GST Portal and submits Revoke Cancelled Registration form with supporting documents.
2.On successful validation the system generates an Goods and Services Tax Identification Number (GSTIN).
3.It shows on Range SP’s Dashboard based on the allocation logic. Range SP’s Dashboard lists all the GSTIN
information.
4.Range SP verifies and applies filters, the list of Revoke Cancelled Registration pending for verification with
important fields against each GSTIN.
5.View REG21 – Revoking Cancellation Form.
6.Range SP verifies all details in Remarks section and submits.
7.Following confirmation message appears, ‘Revoke Registration Application has been verified successfully’.
8.CBEC AC/DC Dashboard lists and filters all the GSTIN information.
9.AC/DC verifies the Form data, Range SP comments and provides Reason for Cancel.
10.After submission, the following success message appears, ‘Revocation Request Approved successfully’.
Important:
•System pushes the updated Request for Cancellation Registration Status to GSTN System through API.
•If the Revoke Registration Request is approved both by CBEC and State, then GSTIN state is changed to ‘ACTIVE’.
Revoke Cancellation

Thank YouThank You