The registration granted under GST can be cancelled for specified reasons such as no longer required to file GST Return if either his annual turnover is below the GST exemption limit or the taxpayer is no longer liable to be a registered person or winding of business or any other reasons. The cancellation can either be initiated by the department on their own motion or the registered person can apply for cancellation of their registration. In case of death of registered person, the legal heirs can apply for cancellation. In case the registration has been cancelled by the department there is a provision for revocation of the cancellation. On cancellation of the registration the person has to file a return which is called the final return. 

    In case of Suo Moto Cancellation, registration cannot be cancelled without a Show Sause Notice being given to taxpayer and a reasonable opportunity of being heard by the Tax Official. Thus, in case of Suo Moto cancellation of registration, a Show Sause Notice shall be issued by the Tax Official/ Proper officer to the taxpayer and taxpayer would be given a chance to file clarifications in the stipulated time limit. And in case of voluntary application for cancellation you have to apply for cancellation online, the Proper Officer will review your application. Once he is satisfied with it, he will cancel the registration within 30 days from the date of application or the date of reply to notice.

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