Cancellation of GST registration: officers must accept complete REG-16 applications and issue cancellation from applicant's requested date. Processing of cancellation applications in FORM GST REG-16 requires officers to accept complete applications and issue cancellation orders in FORM GST REG-19 with the effective date matching the applicant's requested date (not earlier than the application date). The portal requires specified particulars including reason and date of cancellation, stock and tax details, transferee registration particulars where applicable, and last return ARN; incomplete applications warrant a written query with seven working days for reply before system rejection with recorded reasons. Cancellation does not relieve prior or subsequent liabilities and affected taxpayers must file a final return and discharge any residual output tax liability.
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: officers must accept complete REG-16 applications and issue cancellation from applicant's requested date.
Processing of cancellation applications in FORM GST REG-16 requires officers to accept complete applications and issue cancellation orders in FORM GST REG-19 with the effective date matching the applicant's requested date (not earlier than the application date). The portal requires specified particulars including reason and date of cancellation, stock and tax details, transferee registration particulars where applicable, and last return ARN; incomplete applications warrant a written query with seven working days for reply before system rejection with recorded reasons. Cancellation does not relieve prior or subsequent liabilities and affected taxpayers must file a final return and discharge any residual output tax liability.
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