Cancellation of GST registration: officers must accept complete REG-16 applications promptly while safeguarding tax liabilities and ledger reversals. Applications for cancellation of GST registration in FORM GST REG-16 must include specified particulars and appear on the jurisdictional officer's dashboard; proper officers should accept complete applications promptly and issue FORM GST REG-19 with the effective date sought (not earlier than application date). Incomplete applications or where the transferee entity is unregistered require written notice of discrepancy and a seven working day reply period before possible rejection; satisfactory replies permit cancellation. Cancellation does not extinguish liabilities and requires filing of final return in FORM GSTR-10 and settlement of input/output tax on stocks by debiting electronic credit or cash ledger, with ledger balances becoming unavailable from the effective cancellation date except to discharge liabilities up to final return filing.
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 promptly while safeguarding tax liabilities and ledger reversals.
Applications for cancellation of GST registration in FORM GST REG-16 must include specified particulars and appear on the jurisdictional officer's dashboard; proper officers should accept complete applications promptly and issue FORM GST REG-19 with the effective date sought (not earlier than application date). Incomplete applications or where the transferee entity is unregistered require written notice of discrepancy and a seven working day reply period before possible rejection; satisfactory replies permit cancellation. Cancellation does not extinguish liabilities and requires filing of final return in FORM GSTR-10 and settlement of input/output tax on stocks by debiting electronic credit or cash ledger, with ledger balances becoming unavailable from the effective cancellation date except to discharge liabilities up to final return filing.
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