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          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.

          <h1>GST registration cancellation for migrated taxpayers not liable to register; requires ID, contact, declaration, verification.</h1> GST REG-24 is the prescribed application for cancellation of registration by migrated taxpayers not liable to register; it requires Provisional ID and credentials, legal name (PAN and State/Center versions), correspondence address, and the reason 'ceased to be liable to pay tax.' The applicant must declare non-liability, deem the Provisional ID void, and verify the application with Aadhaar, PAN and digital signature/e-sign including authorized signatory details.

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