Taxpayer can cancel the registration under GST in the following cases:

  1. Closed or discontinued his business

  2. Transferred business due to amalgamation, merger, de-merger, sale, leased, etc

  3. Change in the constitution of business leading to change in PAN. Eg: proprietorship converted to a private limited company

  4. Taxpayer has taken voluntary registration but did not commence business within a specified time

  5. Taxpayer is no longer liable for registration under the GST Act

Read more - Who can cancel GST Registration?