Cancellation of registration: portal filing and 30 day acceptance rules with final return and input tax reversal obligations. Applications for cancellation under section 29 must be filed in FORM GST REG-16 on the portal with specified particulars; proper officers shall accept complete applications and issue FORM GST REG-19 within 30 days with the effective date requested (not earlier than filing), except where applications are incomplete or the transferee is unregistered, in which case a seven working day reply opportunity must be given. A cancelled registrant must file FORM GSTR-10 within three months and discharge liabilities under s.29(5) by debiting electronic credit/cash ledger or paying cash; ledger debits need not precede the cancellation application but balances become restricted from the cancellation 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 registration: portal filing and 30 day acceptance rules with final return and input tax reversal obligations.
Applications for cancellation under section 29 must be filed in FORM GST REG-16 on the portal with specified particulars; proper officers shall accept complete applications and issue FORM GST REG-19 within 30 days with the effective date requested (not earlier than filing), except where applications are incomplete or the transferee is unregistered, in which case a seven working day reply opportunity must be given. A cancelled registrant must file FORM GSTR-10 within three months and discharge liabilities under s.29(5) by debiting electronic credit/cash ledger or paying cash; ledger debits need not precede the cancellation application but balances become restricted from the cancellation date.
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