Cancellation of registration requires electronic application with closing stock details and mandatory final return compliance before processing. Applications for cancellation of registration must be submitted electronically via the Common Portal in the prescribed form, including details of closing stock and liability and any supporting documents either directly or through a notified Facilitation Centre. No cancellation application by a voluntarily registered person will be considered within a minimum one-year period from the effective date of registration. Taxpayers other than those under the composition/alternative payment regime must furnish a final return before cancellation proceeds.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cancellation of registration requires electronic application with closing stock details and mandatory final return compliance before processing.
Applications for cancellation of registration must be submitted electronically via the Common Portal in the prescribed form, including details of closing stock and liability and any supporting documents either directly or through a notified Facilitation Centre. No cancellation application by a voluntarily registered person will be considered within a minimum one-year period from the effective date of registration. Taxpayers other than those under the composition/alternative payment regime must furnish a final return before cancellation proceeds.
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