Cancellation of registration under GST requires an application stating grounds, with approval due within thirty days if no dues remain pending. A registered person seeking cancellation of registration under sub-section (2) of section 8 must apply to the proper officer and state the grounds for cancellation. Where no dues remain pending, the proper officer is required to approve the cancellation application within thirty days of receipt and communicate the approval to the registered person.
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.
Cancellation of registration under GST requires an application stating grounds, with approval due within thirty days if no dues remain pending.
A registered person seeking cancellation of registration under sub-section (2) of section 8 must apply to the proper officer and state the grounds for cancellation. Where no dues remain pending, the proper officer is required to approve the cancellation application within thirty days of receipt and communicate the approval to the registered person.
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