https://www.taxtmi.com/circulars?id=70078 Cancellation of registration under rule 22(3) of the CGST Rules, 2017 requires the proper officer to issue FORM GST REG-19 within thirty days of the application or reply to the show cause notice. Applications in FORM GST REG-16 are to be accepted within that period except where the application is incomplete or, in transfer, merger or amalgamation cases, the new entity is not registered before submission. Cancellation does not affect liability for acts committed before or after the date of cancellation, and the effective date cannot be earlier than the date of application. en-us Mon, 24 May 2021 00:00:00 +0530 Tue, 19 May 2026 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70078 Cancellation of registration under rule 22(3) of the CGST Rules, 2017 requires the proper officer to issue FORM GST REG-19 within thirty days of the application or reply to the show cause notice. Applications in FORM GST REG-16 are to be accepted within that period except where the application is incomplete or, in transfer, merger or amalgamation cases, the new entity is not registered before submission. Cancellation does not affect liability for acts committed before or after the date of cancellation, and the effective date cannot be earlier than the date of application. Circulars GST Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70078