https://www.taxtmi.com/circulars?id=57988 Applications for cancellation of registration in FORM GST REG-16 are permitted for specified events; the portal mandates contact, reason, effective date, stock and tax details, transfer particulars and last return ARN. Proper officers must accept complete applications and issue FORM GST REG-19 within 30 days, except where incomplete or where the transferee is unregistered; in those cases a seven working day query and opportunity to be heard are required. Cancellation does not affect liabilities: a final return in FORM GSTR-10 must be filed and input tax credit or output tax on stock debited as required, with notice and assessment consequences for non compliance. en-us Fri, 16 Nov 2018 00:00:00 +0530 Tue, 04 Dec 2018 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57988 Applications for cancellation of registration in FORM GST REG-16 are permitted for specified events; the portal mandates contact, reason, effective date, stock and tax details, transfer particulars and last return ARN. Proper officers must accept complete applications and issue FORM GST REG-19 within 30 days, except where incomplete or where the transferee is unregistered; in those cases a seven working day query and opportunity to be heard are required. Cancellation does not affect liabilities: a final return in FORM GSTR-10 must be filed and input tax credit or output tax on stock debited as required, with notice and assessment consequences for non compliance. Circulars GST - States Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57988