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of <h1>Individuals must file FORM GST REG-16 online to cancel registration under Section 29(1) within 30 days of the event.</h1> A registered person, excluding those granted registration under Rule 12 or a Unique Identity Number under Rule 17, seeking cancellation of their registration under Section 29(1) must electronically submit FORM GST REG-16. This form should include details of inputs, semi-finished or finished goods, and capital goods held in stock as of the cancellation date, along with any liabilities and payments made. The application, supported by relevant documents, must be submitted on the common portal within thirty days of the event prompting cancellation, either directly or through a Commissioner-notified Facilitation Centre. The previous restriction on voluntary registrations was omitted in 2018.
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