Registration cancellation takes effect on application filing or specified events, while preserving pre-cancellation tax and compliance liabilities. GST registration is deemed cancelled upon submission of a cancellation application, from the application date or the requested cancellation date. ... Summary
Registration cancellation takes effect on application filing or specified events, while preserving pre-cancellation tax and compliance liabilities.
GST registration is deemed cancelled upon submission of a cancellation application, from the application date or the requested cancellation date. Registration obtained under rule 14B is also deemed cancelled following specified changes involving an electronic commerce operator, the declared principal place of business, or cancellation of the underlying home-State registration, where required amendments are not filed within thirty days. Cancellation does not remove liability for tax, other dues, or GST obligations relating to periods before cancellation.
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