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of <h1>Registered persons not under rule 12 or 17 must file FORM GST REG-16 within 30 days for cancellation under s.29(1)</h1> A registered person, except one registered under rule 12 or holding a Unique Identity Number under rule 17, seeking cancellation under section 29(1) must electronically submit FORM GST REG-16 within 30 days of the event prompting cancellation, via the common portal or a notified Facilitation Centre. The form must state inputs, semi-finished/finished goods and capital goods held on the cessation date, associated liabilities and any payments made, and may include supporting documents. A prior proviso requiring a one-year minimum voluntary registration period has been omitted.
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