Active: the registration is in force. Suspended: cancellation proceedings are under way (or the taxpayer has applied to cancel); the taxpayer should not make taxable supplies meanwhile (Rule 21A). Cancelled: the registration has ended, on the taxpayer's application or by the officer (Section 29). Provisional: a temporary ID from the 2017 migration that was never finalised. Inactive: not in active use; treat it as not active until the taxpayer explains.
Each status and what to do
| Status | What it means | Supplier's response |
|---|---|---|
| Active | Registration in force | Normal terms, subject to the name matching and returns being filed |
| Suspended | Cancellation proposed by the officer, or applied for by the taxpayer; taxable supplies should not be made during suspension | No new credit. Supply against advance until it is Active again |
| Cancelled | Registration ended, on application (for example business closed) or suo motu (for example returns not filed) | Do not bill on the GSTIN. Advance only; chase outstanding dues at once |
| Provisional | Temporary ID issued to existing taxpayers migrating to GST in 2017 that was not converted to a final registration | Ask for the current registration certificate; do not rely on the provisional ID |
| Inactive | Shown where the registration is not in active use on the portal | Treat as not active. Ask the buyer for an explanation and the current certificate |
How a registration gets suspended or cancelled
Under Section 29 of the CGST Act an officer can cancel a registration for reasons including continued failure to file returns, obtaining registration by fraud, or not carrying on business from the declared place. When the officer issues a notice proposing cancellation, the registration can be suspended under Rule 21A until the matter is decided; Rule 21A also allows suspension where returns show significant differences from the credit or supplies data. A taxpayer can also apply to cancel when the business closes, and is suspended from the date of application. The taxpayer can reply to the notice; if the officer is satisfied, the suspension is lifted and the status returns to Active.
Checking on the GST portal
- Open www.gst.gov.in. You do not need to log in.
- Go to Search Taxpayer, then Search by GSTIN/UIN.
- Enter the 15-character GSTIN, type the captcha and click Search.
- Read the result: legal name, trade name, effective date of registration, constitution of business, GSTIN/UIN status, taxpayer type, administrative office, principal place of business and nature of business activities.
- Click Show Filing Table to see which returns were filed, for which period and on what date.
For a cancelled GSTIN the result also shows the date of cancellation. Note it: invoices dated after that date carry an invalid GSTIN.
Why status matters before giving credit
A change of status is one of the earliest public signals that a business is in trouble: a company that has stopped filing will be suspended and then cancelled, usually while its suppliers are still delivering on credit. A supplier who checks status before each large order sees the change months before the cheques stop clearing.
Worked example: a Coimbatore yarn mill sees a regular buyer's GSTIN move from Active to Suspended. It has ₹9,40,000 outstanding. It stops further credit, sends a formal demand for the overdue invoices that week, and is paid ₹6,00,000 within a month while the buyer still needs supplies. Check any GSTIN on FundRaksha Trust and read its parts with the GSTIN validator.
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.