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    <title>Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16</title>
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    <description>Applications for cancellation in FORM GST REG-16 must include specified particulars and, if complete and no transfer-to-unregistered-entity issue exists, be accepted by the proper officer and cancelled by FORM GST REG-19 with the effective date sought by the applicant (not earlier than the application date); where applications are incomplete or the transferee is unregistered, the officer must issue a discrepancy notice allowing seven working days to reply before possible rejection after opportunity to be heard.</description>
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      <description>Applications for cancellation in FORM GST REG-16 must include specified particulars and, if complete and no transfer-to-unregistered-entity issue exists, be accepted by the proper officer and cancelled by FORM GST REG-19 with the effective date sought by the applicant (not earlier than the application date); where applications are incomplete or the transferee is unregistered, the officer must issue a discrepancy notice allowing seven working days to reply before possible rejection after opportunity to be heard.</description>
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