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<h1>GST Registration Cancellation Process: Key Conditions, Deadlines, and Final Return Submission Explained in FORM GST REG-16.</h1> The circular addresses the processing of applications for cancellation of GST registration using FORM GST REG-16. It outlines conditions under which taxpayers can apply for cancellation, such as business discontinuation or transfer. Applications must be submitted within 30 days of the event prompting cancellation, though this deadline may be interpreted flexibly. The circular details the mandatory information required in the application and the process for acceptance or rejection by tax officers. It emphasizes that cancellation does not affect liabilities incurred before or after the cancellation date and requires a final return submission. Amendments to the CGST Act regarding registration suspension are also noted.