Cancellation of GST registration: procedural rules for portal filing, officer acceptance, and final return obligations. Procedural clarifications for processing FORM GST REG-16 cancellations: allowable grounds for cancellation; portal mandatory fields; officers to accept applications promptly except if incomplete or where the receiving entity lacks registration; in such exceptions issue a written discrepancy and allow seven working days to reply before possible rejection with recorded reasons. Cancellation orders are to be issued in FORM GST REG-19 with effective dates not earlier than the application. Post cancellation obligations include filing FORM GSTR-10 within three months and debiting electronic credit/cash ledger for input tax or output tax on stock, with restrictions on ledger use from the specified cancellation date.