If your business is no longer active, then you must also deregister from GST.

If your business has ceased being active, you must cancel your GST registration within 21 days to comply with the ATO's requirements. It is generally recommended that you wait at least 14 days to ensure that your final lodgement can be processed smoothly.

You should also ensure that any outstanding tax returns or GST/PAYG withholding lodgements are lodged before deregistering your GST as it will require much more paperwork to do so following deregistration.

You can deregister GST directly with the ATO here.

Your GST is also deregistered automatically if you cancel your ABN, which you can do through ABR online services. Be mindful that, if taking this route, your must cancel your ABN within 21 days of ceasing business activity.

When you deregister your ACN using Lawpath, we will also deregister your GST as part of the service.

No, you are not charged a fee.

You must cancel your ABN within 28 days of ceasing operations. This is separate from GST deregistration. You can do so here.

You can also choose to cancel your business name, or let it expire upon the end of the registration period. You can do so through ASIC Connect.

If your application for ABN and GST are in progress, you are generally unable to cancel your application until it has received a response.

You may also be unable to deregister GST if you are in the middle of processing a company or business change. In such circumstances, you should wait until your change is complete and then deregister your GST online.