https://www.taxtmi.com/article/detailed?id=11231 The document sets out the cancellation regime for GST registration: registrants may apply for cancellation (Form GST REG 16) for reasons like cessation or change of business; the proper officer may issue a show cause notice (Form GST REG 17) and suspend registration pending adjudication. Orders (Forms GST REG 19/20) must afford an opportunity to be heard; officers may fix retrospective effective dates for cancellation for contraventions or fraud. Cancellation does not relieve pre cancellation tax liabilities, and registrants must pay tax or reverse input tax credit on stock and capital goods as prescribed. en-us Wed, 22 Mar 2023 09:07:20 +0530 Wed, 22 Mar 2023 09:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11231 The document sets out the cancellation regime for GST registration: registrants may apply for cancellation (Form GST REG 16) for reasons like cessation or change of business; the proper officer may issue a show cause notice (Form GST REG 17) and suspend registration pending adjudication. Orders (Forms GST REG 19/20) must afford an opportunity to be heard; officers may fix retrospective effective dates for cancellation for contraventions or fraud. Cancellation does not relieve pre cancellation tax liabilities, and registrants must pay tax or reverse input tax credit on stock and capital goods as prescribed. Articles Goods and Services Tax - GST Wed, 22 Mar 2023 09:07:20 +0530 https://www.taxtmi.com/article/detailed?id=11231