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    <title>APPLICATION FOR CANCELLATION OF REGISTRATION</title>
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    <description>Cancellation of registration must be applied for electronically in Form GST REG-16 with details of inputs, goods and capital goods held on the effective date and related liabilities and payments. For transfers on death or change of ownership, the registered person must file Form GST ITC-02 before seeking cancellation to permit transfer of specified unutilized input tax credit to the transferee on acceptance, who remains liable for the transferor&#039;s tax, interest and penalties.</description>
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