Cancellation of GST registration requires officer acceptance within time limits and filing of a final return with input tax reversal. Proper officers should accept and issue cancellation orders in FORM GST REG-19 within 30 days of filing FORM GST REG-16 except where the application is incomplete or the transferee entity is not registered; the officer must give seven working days to rectify discrepancies before rejection. The effective date of cancellation is the date sought by the applicant but not earlier than the application date. Cancellation does not affect pre- or post-cancellation liabilities; final return in FORM GSTR-10 must be filed and input tax/output tax reversal (whichever higher) assessed as on the day before cancellation, which may be completed in GSTR-10.
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 requires officer acceptance within time limits and filing of a final return with input tax reversal.
Proper officers should accept and issue cancellation orders in FORM GST REG-19 within 30 days of filing FORM GST REG-16 except where the application is incomplete or the transferee entity is not registered; the officer must give seven working days to rectify discrepancies before rejection. The effective date of cancellation is the date sought by the applicant but not earlier than the application date. Cancellation does not affect pre- or post-cancellation liabilities; final return in FORM GSTR-10 must be filed and input tax/output tax reversal (whichever higher) assessed as on the day before cancellation, which may be completed in GSTR-10.
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