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CHAPTER III - REGISTRATION
Rule 8 of CGST Rules - Application...
Rule 9 of CGST Rules - Verificatio...
Rule 10 of CGST Rules - Issue of r...
Rule 10A of CGST Rules - Furnishin...
Rule 11 of CGST Rules - Separate r...
Rule 12 of CGST Rules - Grant of r...
Rule 13 of CGST Rules - Grant of r...
Rule 14 of CGST Rules - Grant of ...
Rule 15 of CGST Rules - Extension ...
Rule 16 of CGST Rules - Suo moto r...
Rule 17 of CGST Rules - Assignment...
Rule 18 of CGST Rules - Display of...
Rule 19 of CGST Rules - Amendment ...
Rule 20 of CGST Rules - Applicatio...
Rule 21 of CGST Rules - Registrati... Rule 21A of CGST Rules - Suspensio... Rule 22 of CGST Rules - Cancellati... Rule 23 of CGST Rules - Revocation... Rule 24 of CGST Rules - Migration ... Rule 25 of CGST Rules - Physical v... Rule 26 of CGST Rules - Method of ... Rule 10B of CGST Rules - Aadhaar a...Rule 20 of CGST Rules - Application for cancellation of registration
https://www.gstgyaan.com/rule-20-of-the-cgst-rules-application-for-cancellation-of-registration
[20. Application for cancellation of registration.][1]
A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: [2][***] |
[2] Omitted by Rule 2(iii) of CGST(A)R, 2018 vide Notification No. 03/2018-Central Tax dt. 23-01-2018 wef 23-01-2018. Earlier it read as under
Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. |
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