Cancellation of GST registration: applications must be processed promptly; final return and tax on stock remain payable. Applications for cancellation in FORM GST REG-16 must include specified portal fields (contact, reason, proposed date, stock and tax details, transfer particulars, last return). Proper officers should promptly accept and issue FORM GST REG-19 except where applications are incomplete or the transferee entity is not registered; in those cases applicants get seven working days to reply before approval or rejection. Cancellation does not extinguish liabilities; cancelled persons must file final return in FORM GSTR-10 and discharge tax on stock by debiting electronic credit/cash or paying on final return.
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 GST registration: applications must be processed promptly; final return and tax on stock remain payable.
Applications for cancellation in FORM GST REG-16 must include specified portal fields (contact, reason, proposed date, stock and tax details, transfer particulars, last return). Proper officers should promptly accept and issue FORM GST REG-19 except where applications are incomplete or the transferee entity is not registered; in those cases applicants get seven working days to reply before approval or rejection. Cancellation does not extinguish liabilities; cancelled persons must file final return in FORM GSTR-10 and discharge tax on stock by debiting electronic credit/cash or paying on final return.
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