Cancellation of GST registration: procedural filing, officer timelines, query process, and final return obligations. Applications for cancellation in FORM GST REG-16 must state contact details, reason, effective date, stock and tax particulars, transfer particulars where relevant, and last return details; the portal records the application for the jurisdictional officer. Proper officers should accept applications within thirty days except when applications are incomplete or the transferee is not registered, in which case the officer must notify discrepancies, allow seven working days for reply, and may reject after hearing and recording reasons. If accepted, cancellation is ordered in FORM GST REG-19 with the effective date as sought, not earlier than the application date.
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: procedural filing, officer timelines, query process, and final return obligations.
Applications for cancellation in FORM GST REG-16 must state contact details, reason, effective date, stock and tax particulars, transfer particulars where relevant, and last return details; the portal records the application for the jurisdictional officer. Proper officers should accept applications within thirty days except when applications are incomplete or the transferee is not registered, in which case the officer must notify discrepancies, allow seven working days for reply, and may reject after hearing and recording reasons. If accepted, cancellation is ordered in FORM GST REG-19 with the effective date as sought, not earlier than the application date.
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