Cancellation of registration: procedural requirements and final return obligations govern post deregistration tax liabilities and reversals. Applications for cancellation of registration in FORM GST REG-16 are permitted for specified events; the portal mandates contact, reason, effective date, stock and tax details, transfer particulars and last return ARN. Proper officers must accept complete applications and issue FORM GST REG-19 within 30 days, except where incomplete or where the transferee is unregistered; in those cases a seven working day query and opportunity to be heard are required. Cancellation does not affect liabilities: a final return in FORM GSTR-10 must be filed and input tax credit or output tax on stock debited as required, with notice and assessment consequences for non compliance.
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 registration: procedural requirements and final return obligations govern post deregistration tax liabilities and reversals.
Applications for cancellation of registration in FORM GST REG-16 are permitted for specified events; the portal mandates contact, reason, effective date, stock and tax details, transfer particulars and last return ARN. Proper officers must accept complete applications and issue FORM GST REG-19 within 30 days, except where incomplete or where the transferee is unregistered; in those cases a seven working day query and opportunity to be heard are required. Cancellation does not affect liabilities: a final return in FORM GSTR-10 must be filed and input tax credit or output tax on stock debited as required, with notice and assessment consequences for non compliance.
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