https://www.taxtmi.com/circulars?id=57616 Applications for cancellation in FORM GST REG-16 require specified portal particulars and appear on the jurisdictional officer's dashboard. The proper officer shall accept and issue FORM GST REG-19 within 30 days unless the application is incomplete or a transfer/merger requires the transferee to be registered; in such exceptions the officer must give seven working days to rectify and may then approve or reject after hearing and recording reasons. Final return in FORM GSTR-10 must be filed within three months of effective cancellation to discharge input/output tax liabilities; reversal of input tax credit may be effected at filing of the final return and non-filing attracts notices and assessment procedures. en-us Wed, 31 Oct 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57616 Applications for cancellation in FORM GST REG-16 require specified portal particulars and appear on the jurisdictional officer's dashboard. The proper officer shall accept and issue FORM GST REG-19 within 30 days unless the application is incomplete or a transfer/merger requires the transferee to be registered; in such exceptions the officer must give seven working days to rectify and may then approve or reject after hearing and recording reasons. Final return in FORM GSTR-10 must be filed within three months of effective cancellation to discharge input/output tax liabilities; reversal of input tax credit may be effected at filing of the final return and non-filing attracts notices and assessment procedures. Circulars GST - States Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57616