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    <description>A registered person seeking cancellation of registration under section 29(1), other than a person registered under rule 12 or a Unique Identity Number holder under rule 17, must electronically submit FORM GST REG-16 within thirty days of the event warranting cancellation. The application must disclose stock details, capital goods, related liability, any payment made against that liability, and may include supporting documents through the common portal or a notified Facilitation Centre. The note records omission of the earlier one-year restriction for voluntarily registered taxable persons.</description>
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      <description>A registered person seeking cancellation of registration under section 29(1), other than a person registered under rule 12 or a Unique Identity Number holder under rule 17, must electronically submit FORM GST REG-16 within thirty days of the event warranting cancellation. The application must disclose stock details, capital goods, related liability, any payment made against that liability, and may include supporting documents through the common portal or a notified Facilitation Centre. The note records omission of the earlier one-year restriction for voluntarily registered taxable persons.</description>
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