Cancellation of registration: procedural filing in REG-16 triggers acceptance unless incomplete, with final return and tax reversal obligations following. Cancellation of registration under section 29 and rule 20 is initiated via FORM GST REG-16 with mandatory portal particulars; the proper officer must accept and issue cancellation in FORM GST REG-19 within thirty days except where the application is incomplete or a transferee entity is unregistered, in which case the officer gives seven working days to rectify before approving or rejecting. A final return in FORM GSTR-10 must be filed within three months of cancellation and liabilities under section 29(5) discharged by debiting electronic credit or cash ledger (or paid in cash), with ledger debits not being a prerequisite to filing REG-16.
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 registration: procedural filing in REG-16 triggers acceptance unless incomplete, with final return and tax reversal obligations following.
Cancellation of registration under section 29 and rule 20 is initiated via FORM GST REG-16 with mandatory portal particulars; the proper officer must accept and issue cancellation in FORM GST REG-19 within thirty days except where the application is incomplete or a transferee entity is unregistered, in which case the officer gives seven working days to rectify before approving or rejecting. A final return in FORM GSTR-10 must be filed within three months of cancellation and liabilities under section 29(5) discharged by debiting electronic credit or cash ledger (or paid in cash), with ledger debits not being a prerequisite to filing REG-16.
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