Cancellation of GST registration: applications to be accepted promptly unless incomplete or proposed transferee is not registered. Applications for cancellation in FORM GST REG-16 must include specified particulars and, if complete and no transfer-to-unregistered-entity issue exists, be accepted by the proper officer and cancelled by FORM GST REG-19 with the effective date sought by the applicant (not earlier than the application date); where applications are incomplete or the transferee is unregistered, the officer must issue a discrepancy notice allowing seven working days to reply before possible rejection after opportunity to be heard.
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: applications to be accepted promptly unless incomplete or proposed transferee is not registered.
Applications for cancellation in FORM GST REG-16 must include specified particulars and, if complete and no transfer-to-unregistered-entity issue exists, be accepted by the proper officer and cancelled by FORM GST REG-19 with the effective date sought by the applicant (not earlier than the application date); where applications are incomplete or the transferee is unregistered, the officer must issue a discrepancy notice allowing seven working days to reply before possible rejection after opportunity to be heard.
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