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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>Cancellation of GST registration: submit FORM GST REG-16 electronically with stock and liability details promptly.</h1> A registered person (other than those registered under rule 12 or issued a UIN under rule 17) seeking cancellation must electronically file FORM GST REG-16 on the common portal, disclosing inputs and capital goods held in stock, liabilities and payments made, and may attach supporting documents; submission may be direct or via a notified Facilitation Centre and must be made within thirty days of the event warranting cancellation. A prior proviso restricting cancellation by voluntarily registered persons within one year has been omitted.

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