Cancellation of GST registration requires timely FORM GST REG-19 orders, with limited exceptions for incomplete or merger-related applications. Cancellation of registration under rule 22(3) of the CGST Rules, 2017 requires the proper officer to issue FORM GST REG-19 within thirty days of the application or reply to the show cause notice. Applications in FORM GST REG-16 are to be accepted within that period except where the application is incomplete or, in transfer, merger or amalgamation cases, the new entity is not registered before submission. Cancellation does not affect liability for acts committed before or after the date of cancellation, and the effective date cannot be earlier than the date of application.
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 requires timely FORM GST REG-19 orders, with limited exceptions for incomplete or merger-related applications.
Cancellation of registration under rule 22(3) of the CGST Rules, 2017 requires the proper officer to issue FORM GST REG-19 within thirty days of the application or reply to the show cause notice. Applications in FORM GST REG-16 are to be accepted within that period except where the application is incomplete or, in transfer, merger or amalgamation cases, the new entity is not registered before submission. Cancellation does not affect liability for acts committed before or after the date of cancellation, and the effective date cannot be earlier than the date of application.
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