GST Voluntarily registered -How to Cancel
Under GST a taxable person who has taken registration voluntarily cannot apply for cancellation before completion of one year from date of registration as per the draft GST Registration rules of India
Read Rule 11 of Draft GST Registration Rules :-
11. Application for cancellation of registration
(1) A registered taxable person seeking cancellation of his registration under subsection (1) of section 21 shall electronically submit an application in FORM GST REG-14 including the details of closing stock and liability thereon and may furnish, along with the application, relevant documents in support thereof at the Common Portal either directl or through a Facilitation Centre, notified by the Board or Commissioner:
Provided that no application for cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
(2) Every taxable person, other than a person paying tax under section 8, seeking cancellation of registration under sub-rule (1) shall furnish a final return under rule Return.19.