GST Registration Cancellation: Order in FORM GST REG-19 Issued Within 30 Days; Follow CBIC Circulars for Procedure.

If a person applies for cancellation of their GST registration and is no longer required to be registered, the proper officer must issue an order in FORM GST REG-19 within thirty days from the application date or response to a show cause notice. This order will cancel the registration, determine the effective cancellation date, and require payment of any outstanding taxes, interest, or penalties. The Standard Operating Procedure for registration cancellation is outlined in CBIC Circular No. 69/43/2018-GST, and only a final return in FORM GSTR-10 is necessary post-application, as per CBIC Circular No. 88/07/2019-GST.