GST registration cancellation procedure tightened with mandatory verification, reasoned orders, and separate demand proceedings safeguards. GST registration cancellation proceedings must be confined to the statutory grounds under section 29 and rule 21, with proper verification before action is taken for non-filing or other contraventions. The circular prescribes the procedure for cancellation sought by the registered person and for department-initiated cancellation, including filing of Form GST REG-16 or REG-17/18, physical verification of the business premises, issuance of Form GST REG-19 or REG-20, reconciliation with GSTR-10, and initiation of separate demand or recovery proceedings under sections 46, 62, 73, 74 or 74A as applicable. It also requires hearing, reasoned orders, supervisory approval, and post-cancellation compliance checks.
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Provisions expressly mentioned in the judgment/order text.
GST registration cancellation procedure tightened with mandatory verification, reasoned orders, and separate demand proceedings safeguards.
GST registration cancellation proceedings must be confined to the statutory grounds under section 29 and rule 21, with proper verification before action is taken for non-filing or other contraventions. The circular prescribes the procedure for cancellation sought by the registered person and for department-initiated cancellation, including filing of Form GST REG-16 or REG-17/18, physical verification of the business premises, issuance of Form GST REG-19 or REG-20, reconciliation with GSTR-10, and initiation of separate demand or recovery proceedings under sections 46, 62, 73, 74 or 74A as applicable. It also requires hearing, reasoned orders, supervisory approval, and post-cancellation compliance checks.
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