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of <h1>Gujarat Circular Details GST Registration Cancellation via FORM GST REG-16; Highlights Obligations and Pending Suspension Provisions.</h1> The circular issued by the Commissioner of State Tax, Gujarat, addresses the process for cancellation of GST registration using FORM GST REG-16. It outlines circumstances under which taxpayers can apply for cancellation, such as business closure or transfer, and details the mandatory information required for the application. The circular emphasizes that applications should generally be accepted within 30 days unless incomplete or if the new entity post-merger is not registered. It also clarifies the taxpayer's obligations post-cancellation, including filing a final return and settling any tax liabilities. Additionally, the circular notes that registration suspension provisions are pending implementation.
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