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of <h1>Jammu GST Circular Details Application Process for Cancellation of Registration Using FORM GST REG-16; Final Return Required.</h1> The circular from the GST Commissionerate in Jammu outlines the process for applying for cancellation of GST registration using FORM GST REG-16. It specifies circumstances under which cancellation can be requested, including business closure, transfer, or change in business structure. Applications must be submitted within 30 days of the event prompting cancellation, though this deadline may be interpreted flexibly. The circular details the information required in the application and the conditions under which applications may be rejected. It emphasizes that cancellation does not absolve taxpayers of liabilities incurred before or after cancellation and outlines the requirement to file a final return in FORM GSTR-10.
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