https://www.taxtmi.com/circulars?id=57678 Proper officers should accept and issue cancellation orders in FORM GST REG-19 within 30 days of filing FORM GST REG-16 except where the application is incomplete or the transferee entity is not registered; the officer must give seven working days to rectify discrepancies before rejection. The effective date of cancellation is the date sought by the applicant but not earlier than the application date. Cancellation does not affect pre- or post-cancellation liabilities; final return in FORM GSTR-10 must be filed and input tax/output tax reversal (whichever higher) assessed as on the day before cancellation, which may be completed in GSTR-10. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 23 Nov 2018 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57678 Proper officers should accept and issue cancellation orders in FORM GST REG-19 within 30 days of filing FORM GST REG-16 except where the application is incomplete or the transferee entity is not registered; the officer must give seven working days to rectify discrepancies before rejection. The effective date of cancellation is the date sought by the applicant but not earlier than the application date. Cancellation does not affect pre- or post-cancellation liabilities; final return in FORM GSTR-10 must be filed and input tax/output tax reversal (whichever higher) assessed as on the day before cancellation, which may be completed in GSTR-10. Circulars GST - States Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57678