Cancellation of GST registration: procedural filing requirements and automatic ledger adjustment with obligation to file final return. Applications for cancellation of GST registration under FORM GST REG-16 must include prescribed portal fields (contact details, reason and date sought, stock values and tax consequences, transfer particulars and last return details). The proper officer shall accept and issue FORM GST REG-19 within 30 days unless the application is incomplete or the transferee is unregistered; deficiencies trigger a seven-working-day reply period and an opportunity to be heard. Post-cancellation obligations include filing FORM GSTR-10 and debiting electronic credit or cash ledger for tax on stock, with assessments and notices for non-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: procedural filing requirements and automatic ledger adjustment with obligation to file final return.
Applications for cancellation of GST registration under FORM GST REG-16 must include prescribed portal fields (contact details, reason and date sought, stock values and tax consequences, transfer particulars and last return details). The proper officer shall accept and issue FORM GST REG-19 within 30 days unless the application is incomplete or the transferee is unregistered; deficiencies trigger a seven-working-day reply period and an opportunity to be heard. Post-cancellation obligations include filing FORM GSTR-10 and debiting electronic credit or cash ledger for tax on stock, with assessments and notices for non-filing.
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