Cancellation of Registration

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....er GST; * Death of sole proprietor; * Any other reason (to be specified in the application) Application in FORM GST REG-16 has to be submitted within a period of 30 days of the "occurrence of the event warranting the cancellation". Q 54. What if the period of 30 days of the occurrence of the event warranting the cancellation is over? Ans. CBIC vide Circular No. 69/43/2018-GST dated 26th October, 2018 has advised that the 30-day deadline may be liberally interpreted and the taxpayers' application for cancellation of registration may not be rejected because of the possible violation of the deadline as it may be difficult to pinpoint the date on which event occurs in all cases. Q 55. Whether cancellation of Registration under CGST Act m....

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....t to debit the electronic credit and/or cash ledger by suitable amounts should not be a prerequisite for applying for cancellation of registration. This can also be done at the time of submission of final return in FORM GSTR-10. Q 58. Can the proper Officer Cancel the Registration on his own? Ans. Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing return by a composition dealer for three consecutive tax periods or non-furnishing of returns by a regular taxpayer for a continuous period of six months, and not commencing....