Cancellation of GST registration

Supporting document requirements for private rulings

This page lists the documents and information we usually need to process private rulings about the subject displayed.


Please provide the following information with your private ruling application form.

End of attention

Cancellation of GST registration

  • The date you request for your GST registration cancellation to take effect.
  • How long you have been registered for GST and the reason for requesting cancellation.
  • The reason you registered for GST, whether you were required to register or did so voluntarily.
  • Your GST turnover.
  • Whether you have any outstanding activity statements or any outstanding GST for the periods up to the date the registration would be cancelled if the request is granted.
  • If the request for the cancellation is to be backdated, a declaration stating that, from the day requested, you
    • have not held yourself out to other businesses as being registered for GST
    • have not issued any tax invoices or adjustment notes, and
    • have not claimed any input tax credits, special transitional credits or indirect transitional credits.
Further Information

For more information on cancelling your GST registration, refer to Leaving the GST system (NAT 14829).

End of further information
    Last modified: 10 Jul 2012QC 19017