By S&S Co. Advocates & Solicitors · Published 20 September 2026 · Informational content, not legal advice — see our disclaimer
Applying for New GST Registration
New registration is applied for via Form GST REG-01 (Part A and Part B) on the GST portal; the Temporary Reference Number generated after Part A is valid for 15 days, within which Part B must be completed with business details and documents. Aadhaar-authenticated, low-risk applicants can be approved in as little as 3 working days, while standard applications typically see the GSTIN and REG-06 certificate issued within about 7 working days of the Application Reference Number, if no query is raised by the officer.
A Practical Trap: The Bank Account Deadline
A GSTN advisory issued 20 November 2025 has led to suspension of some new registrations where bank account details are not furnished within 30 days of registration — a practical trap for new registrants who complete their initial registration but then delay updating their bank account information, assuming that step is optional or can wait. This 30-day rule should be treated as a hard compliance deadline, not a soft target.
Voluntary Cancellation
Voluntary cancellation is applied for via Form GST REG-16, which must include reasons for cancellation, the effective date sought, and stock/liability particulars. The proper officer must issue the cancellation order in Form GST REG-19 within 30 days of a complete application. Incomplete REG-16 applications, or those involving transfer of business to an unregistered transferee, are queried by the officer, with the taxpayer given 7 working days to respond and an opportunity of hearing before any rejection.
Post-Cancellation Obligations Don't End There
Cancellation does not extinguish existing tax liabilities. The taxpayer must file a final return in Form GSTR-10, generally within 3 months of the cancellation date or the order date, and must settle tax on any remaining stock or reverse input tax credit as applicable. Businesses should treat cancellation as the start of a short but important wind-down compliance process, not the end of their GST obligations.
Frequently Asked Questions
How long does it take to get a new GSTIN?
Aadhaar-authenticated, low-risk applicants can be approved in as little as 3 working days; standard applications typically see the GSTIN and REG-06 certificate issued within about 7 working days of the Application Reference Number, if no query is raised.
What happens if I don't update my bank account details after registration?
Under a GSTN advisory effective from 20 November 2025, some new registrations are suspended where bank account details are not furnished within 30 days of registration — this should be treated as a hard deadline, not an optional step.
What must I file after cancelling my GST registration?
A final return in Form GSTR-10, generally within 3 months of the cancellation date or order date, along with settling tax on any remaining stock or reversing input tax credit as applicable. Cancellation does not extinguish existing tax liabilities.
References & Further Reading
This article references the following statutory provisions. Readers should always verify current rules, fees and timelines against the applicable statute and rules as amended, since these are revised from time to time.
- Central Goods and Services Tax Act, 2017 and CGST Rules, 2017 — registration and cancellation provisions.
- GSTN advisory dated 20 November 2025 on bank account detail furnishing, current as of the date of reliance.