GST registration cancellation requires electronic application with closing stock disclosure, tax liability settlement, and final return filing. Form GST REG-14 prescribes electronic application for cancellation of GST registration with registrant details, reason and effective surrender date, disclosure of closing stock and calculation of tax liability (higher of input tax credit or tax payable) across stock categories, and particulars of tax payments from cash and ITC ledgers. Transfer or change-in-constitution cancellations require transferee registration details and pre-existing registration of the new entity. Final return filing and settlement of liabilities for the period containing the surrender date are required; digital signatures by authorised persons and online document upload are permitted.
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Provisions expressly mentioned in the judgment/order text.
GST registration cancellation requires electronic application with closing stock disclosure, tax liability settlement, and final return filing.
Form GST REG-14 prescribes electronic application for cancellation of GST registration with registrant details, reason and effective surrender date, disclosure of closing stock and calculation of tax liability (higher of input tax credit or tax payable) across stock categories, and particulars of tax payments from cash and ITC ledgers. Transfer or change-in-constitution cancellations require transferee registration details and pre-existing registration of the new entity. Final return filing and settlement of liabilities for the period containing the surrender date are required; digital signatures by authorised persons and online document upload are permitted.
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