Taxpayer can cancel the registration under GST in the following cases:
- Closed or discontinued his business
- Transferred business due to amalgamation, merger, de-merger, sale, leased, etc
- Change in the constitution of business leading to change in PAN. Eg: proprietorship converted to a private limited company
- Taxpayer has taken voluntary registration but did not commence business within a specified time
- Taxpayer is no longer liable for registration under the GST Act
Read more - Who can cancel GST Registration?