https://www.taxtmi.com/circulars?id=62342 Applications for cancellation in FORM GST REG-16 must include prescribed portal particulars and, unless incomplete or where the transferee entity is unregistered, be accepted by the proper officer within thirty days of filing. Cancellation does not relieve past or future liabilities; a final return in FORM GSTR-10 must be filed within three months of effective cancellation, and tax on stock is payable by debiting electronic credit or cash ledger or by cash if shortfall exists. Debiting ledger balances is not a prerequisite for filing; ledger use is restricted from the specified effective date except to discharge liabilities up to final return filing. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62342 Applications for cancellation in FORM GST REG-16 must include prescribed portal particulars and, unless incomplete or where the transferee entity is unregistered, be accepted by the proper officer within thirty days of filing. Cancellation does not relieve past or future liabilities; a final return in FORM GSTR-10 must be filed within three months of effective cancellation, and tax on stock is payable by debiting electronic credit or cash ledger or by cash if shortfall exists. Debiting ledger balances is not a prerequisite for filing; ledger use is restricted from the specified effective date except to discharge liabilities up to final return filing. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62342