TaxTMI 
TaxTMI 
Guidelines regarding cancellation of Registration under Rule 22 (3) of CGST Rules, 2017.
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...., New Delhi Dated: 24th May, 2021 To, The Principal Chief Commissioners / Chief Commissioners of Central Tax Madam / Sir, Subject: Guidelines regarding cancellation of Registration under Rule 22 (3) of CGST Rules, 2017- Reg. Kind attention is invited to Rule 22 (3) of CGST Rules, 2017 regarding procedure to be followed for processing of application filed by taxpayers fo....
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....t the proper officer is required to issue order in FORM GST REG-19 in respect of the application for cancellation of registration filed by the taxpayer within a period of thirty days from the date of the application submitted by the taxpayer and direct him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub­-section (5) of section 29. 3. In order ....
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....30 days from the date of filing the application, except in the following circumstances: a) The application in FORM GST REG-16 is incomplete, i.e., where all the relevant particulars, as detailed in para 4 above, have not been entered; b) In case of transfer, merger or amalgamation of business, the new entity in which the applicant proposes to amalgamate or merge has not got regis....
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....CGST Rules 2017. It has also been observed that in some cases, the cancellation applications were found pending even after more than 120 days. 5. Considering that the legal provision stipulates passing of order in respect of the application of cancellation of registration within 30 days of the date of the application, and also as it has already been clarified vide Circular No. 69/43/2018-GST da....