https://www.taxtmi.com/circulars?id=60805 Applications for cancellation of GST registration in FORM GST REG-16 must include specified particulars and appear on the jurisdictional officer's dashboard; proper officers should accept complete applications promptly and issue FORM GST REG-19 with the effective date sought (not earlier than application date). Incomplete applications or where the transferee entity is unregistered require written notice of discrepancy and a seven working day reply period before possible rejection; satisfactory replies permit cancellation. Cancellation does not extinguish liabilities and requires filing of final return in FORM GSTR-10 and settlement of input/output tax on stocks by debiting electronic credit or cash ledger, with ledger balances becoming unavailable from the effective cancellation date except to discharge liabilities up to final return filing. en-us Mon, 24 Dec 2018 00:00:00 +0530 Mon, 06 May 2019 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60805 Applications for cancellation of GST registration in FORM GST REG-16 must include specified particulars and appear on the jurisdictional officer's dashboard; proper officers should accept complete applications promptly and issue FORM GST REG-19 with the effective date sought (not earlier than application date). Incomplete applications or where the transferee entity is unregistered require written notice of discrepancy and a seven working day reply period before possible rejection; satisfactory replies permit cancellation. Cancellation does not extinguish liabilities and requires filing of final return in FORM GSTR-10 and settlement of input/output tax on stocks by debiting electronic credit or cash ledger, with ledger balances becoming unavailable from the effective cancellation date except to discharge liabilities up to final return filing. Circulars GST Mon, 24 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60805