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<h1>Nagaland Circular Clarifies GST Registration Cancellation Process via FORM GST REG-16 for Business Closure or Changes.</h1> The circular from the Nagaland Commissioner of State Taxes addresses the procedure for processing applications for cancellation of GST registration using FORM GST REG-16. It clarifies that taxpayers can apply for cancellation due to business closure, transfer, change in business constitution, or other specified reasons. Applications must be submitted within 30 days of the event prompting cancellation, though this may be interpreted flexibly. Required information includes contact details, reasons for cancellation, and tax details. Applications should be accepted within 30 days unless incomplete or if the new entity in a merger is not registered. Final returns must be filed within three months of cancellation. The circular also discusses the suspension of registration and the process for handling non-compliance with return filing.