https://www.taxtmi.com/circulars?id=57574 Procedures require that applications for cancellation in FORM GST REG-16 be accepted within thirty days unless incomplete or where the transferee has not registered; deficiencies must be notified with seven working days to reply, and rejection may follow only after opportunity of hearing and recorded reasons. Cancellation does not relieve pre- or post-cancellation liabilities; a final return in FORM GSTR-10 must be filed and liabilities under the provision for debiting input tax or paying output tax on stock must be discharged, with ledger debits permissible at final return filing. en-us Mon, 29 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57574 Procedures require that applications for cancellation in FORM GST REG-16 be accepted within thirty days unless incomplete or where the transferee has not registered; deficiencies must be notified with seven working days to reply, and rejection may follow only after opportunity of hearing and recorded reasons. Cancellation does not relieve pre- or post-cancellation liabilities; a final return in FORM GSTR-10 must be filed and liabilities under the provision for debiting input tax or paying output tax on stock must be discharged, with ledger debits permissible at final return filing. Circulars GST - States Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57574