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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CGST Jammu Circular: Steps to Cancel GST Registration with FORM GST REG-16; Final Return & Compliance Required.</h1> The circular from the CGST Commissionerate Jammu outlines the process for cancellation of GST registration using FORM GST REG-16. It specifies conditions under which a taxpayer can apply for cancellation, such as business closure or transfer, and details the application procedure, including mandatory information and timelines. It emphasizes that the cancellation does not absolve taxpayers from liabilities incurred before or after cancellation. The circular also addresses the requirement for filing a final return in FORM GSTR-10 and clarifies procedures for handling incomplete applications. Additionally, it mentions the amendment for registration suspension and urges compliance with the outlined procedures.
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