https://www.taxtmi.com/circulars?id=61435 Cancellation of registration under section 29 and rule 20 is initiated via FORM GST REG-16 with mandatory portal particulars; the proper officer must accept and issue cancellation in FORM GST REG-19 within thirty days except where the application is incomplete or a transferee entity is unregistered, in which case the officer gives seven working days to rectify before approving or rejecting. A final return in FORM GSTR-10 must be filed within three months of cancellation and liabilities under section 29(5) discharged by debiting electronic credit or cash ledger (or paid in cash), with ledger debits not being a prerequisite to filing REG-16. en-us Wed, 14 Nov 2018 00:00:00 +0530 Tue, 11 Jun 2019 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61435 Cancellation of registration under section 29 and rule 20 is initiated via FORM GST REG-16 with mandatory portal particulars; the proper officer must accept and issue cancellation in FORM GST REG-19 within thirty days except where the application is incomplete or a transferee entity is unregistered, in which case the officer gives seven working days to rectify before approving or rejecting. A final return in FORM GSTR-10 must be filed within three months of cancellation and liabilities under section 29(5) discharged by debiting electronic credit or cash ledger (or paid in cash), with ledger debits not being a prerequisite to filing REG-16. Circulars GST - States Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61435