Cancellation of GST registration: prescribed portal particulars must be provided and officers must accept or notify defects before rejection. Applications for cancellation in FORM GST REG-16 may be made for specified reasons and must include mandatory particulars on the common portal; officers should accept and issue FORM GST REG-19 within 30 days except where the application is incomplete or the transferee entity is unregistered. In such exceptions the officer must give seven working days to remedy discrepancies before rejecting with recorded reasons. Payment or reversal of input tax on stock need not precede filing and may be completed in FORM GSTR-10, but ledger balances become unavailable from the claimed cancellation date except to meet liabilities up to filing the final return.
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: prescribed portal particulars must be provided and officers must accept or notify defects before rejection.
Applications for cancellation in FORM GST REG-16 may be made for specified reasons and must include mandatory particulars on the common portal; officers should accept and issue FORM GST REG-19 within 30 days except where the application is incomplete or the transferee entity is unregistered. In such exceptions the officer must give seven working days to remedy discrepancies before rejecting with recorded reasons. Payment or reversal of input tax on stock need not precede filing and may be completed in FORM GSTR-10, but ledger balances become unavailable from the claimed cancellation date except to meet liabilities up to filing the final return.
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