Provisions under Rule 20 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Application for Cancellation of Registration”, are as under:
CGST Rule 20: Application for Cancellation of Registration (Chapter-III: Registration Rules)
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.
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.
1. Proviso to CGST Rule 20 omitted vide Central Tax Notification 3/2018 dt. 23/01/2018.
Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
|CBIC Updates (GST)|
|GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:|
|CGST: CGST Act/ Definitions, CGST Rules, GST Forms|
|IGST: IGST Act/ Definitions, IGST Rules|
|UTGST: UTGST Act/ Definitions, UTGST Rules|
|CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017|
|CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017|
|CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017|
|CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC UT Tax/ UTGST Rate Notifications: 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017|
|CBIC Press Releases: 2020, 2019, 2018, 2017|
|GST Portal/ Network (GSTN) Updates|
|Note: For Official/ updated copy, please visit the CBIC website.|