Cancellation of GST registration: accept applications unless incomplete or transferee unregistered, with final return and tax reversal obligations. Procedures require that applications for cancellation in FORM GST REG-16 be accepted within thirty days unless incomplete or where the transferee has not registered; deficiencies must be notified with seven working days to reply, and rejection may follow only after opportunity of hearing and recorded reasons. Cancellation does not relieve pre- or post-cancellation liabilities; a final return in FORM GSTR-10 must be filed and liabilities under the provision for debiting input tax or paying output tax on stock must be discharged, with ledger debits permissible at final return filing.
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 GST registration: accept applications unless incomplete or transferee unregistered, with final return and tax reversal obligations.
Procedures require that applications for cancellation in FORM GST REG-16 be accepted within thirty days unless incomplete or where the transferee has not registered; deficiencies must be notified with seven working days to reply, and rejection may follow only after opportunity of hearing and recorded reasons. Cancellation does not relieve pre- or post-cancellation liabilities; a final return in FORM GSTR-10 must be filed and liabilities under the provision for debiting input tax or paying output tax on stock must be discharged, with ledger debits permissible at final return filing.
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