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<h1>Himachal Pradesh Circular: Guidelines for GST Registration Cancellation in FORM GST REG-16, Emphasizing Liberal 30-Day Deadline Interpretation.</h1> The circular from the Himachal Pradesh Excise and Taxation Department provides guidelines for processing applications for the cancellation of GST registration submitted in FORM GST REG-16. It outlines the circumstances under which a taxpayer can apply for cancellation, such as business discontinuance, transfer, or change in business constitution. The circular emphasizes a liberal interpretation of the 30-day application deadline and details the mandatory information required in the application. It also addresses the responsibilities of the proper officer in accepting or rejecting applications and specifies the requirement for filing a final return in FORM GSTR-10. The circular clarifies that cancellation does not affect the taxpayer's liability for past dues and highlights the process for handling incomplete applications and non-compliance with return filing requirements.