FORM GST REG-16
[See rule 20]
Application for Cancellation of Registration
| 1. | GSTIN | |||||||||||
| 2 | Legal name | |||||||||||
| 3 | Trade name, if any | |||||||||||
| 4 |
Address of Principal Place of Business
|
|||||||||||
| 5 |
Address for future correspondence (including email, mobile telephone, fax )
|
Building No./ Flat No. |
Floor No. |
|||||||||
|
Name of Premises/ Building |
Road/ Street |
|||||||||||
|
City/Town/ Village |
District |
|||||||||||
|
Block/Taluka |
||||||||||||
|
Latitude |
Longitude |
|||||||||||
|
State |
Pin Code | |||||||||||
|
Mobile (with country code) |
Telephone |
|||||||||||
|
|
Fax Number |
|||||||||||
| 6 |
Reasons for Cancellation (Select one) |
o Discontinuance /Closure of business o Ceased to be liable to pay tax o Transfer of business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of etc. o Change in constitution of business leading to change in Permanent Account Number o Death of Sole Proprietor o Others (specify)
|
||||||||||
| 7 |
1-a[In case of transfer, merger of business [and change in constitution leading to change in PAN]1, particulars of registration of entity in which merged, amalgamated, transferred, etc.]1-a |
|||||||||||
| (i) |
Goods and Services Tax Identification Number |
|||||||||||
| (ii) |
(a) Name (Legal)
|
|||||||||||
|
(b) Trade name, if any
|
||||||||||||
| (iii) |
Address of Principal |
Building No./ Flat No. |
Floor No. |
|||||||||
| Place of Business | Name of Premises/ Building | Road/ Street | ||||||||||
| City/Town/ Village | District | |||||||||||
| Block/Taluka | ||||||||||||
| Latitude | Longitude | |||||||||||
| State | PIN Code | |||||||||||
| Mobile (with country code) | Telephone | |||||||||||
| Fax Number | ||||||||||||
| 8. | Date from which registration is to be cancelled. | |||||||||||
| 9 | Particulars of last Return Filed | |||||||||||
| (i) | Tax period | |||||||||||
| (ii) | Application Reference Number | |||||||||||
| (iii) | Date | |||||||||||
| 10. |
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration. |
|||||||||||
|
Description |
Value of Stock (Rs.) |
Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) | ||||||||||
| Central Tax | State Tax | UT Tax | Integrated Tax | Cess | ||||||||
| Inputs | ||||||||||||
| Inputs contained in semi-finished goods | ||||||||||||
| Inputs contained in finished goods | ||||||||||||
| Capital Goods/Plant and machinery | ||||||||||||
| Total | ||||||||||||
| 11. |
Details of tax paid, if any Payment from Cash Ledger |
|||||||||||
| Sr. No. | Debit Entry No. |
Central Tax |
State Tax | UT Tax |
Integrated Tax |
Cess | ||||||
| 1. | ||||||||||||
| 2. | ||||||||||||
| Sub-Total | ||||||||||||
| Payment from ITC Ledger | ||||||||||||
| Sr. No. | Debit Entry No. |
Central Tax |
State Tax | UT Tax |
Integrated Tax |
Cess | ||||||
| 1. | ||||||||||||
| 2. | ||||||||||||
| Sub-Total | ||||||||||||
| Total Amount of Tax Paid | ||||||||||||
| 12. Documents uploaded | ||||||||||||
|
13. Verification I/We<> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. |
||||||||||||
| Signature of Authorised Signatory | ||||||||||||
| Place | Name of the Authorised Signatory |
| Date | Designation / Status |
Instructions for filing of Application for Cancellation
| Constitution of Business | Person who can digitally sign the application |
| Proprietorship | Proprietor |
| Partnership | Managing / Authorised Partners |
| Hindu Undivided Family | Karta |
| Private Limited Company | Managing / Whole-time Directors/ Chief Executive Officer |
| Public Limited Company | Managing / Whole-time Directors/ Chief Executive Officer |
| Society/ Club/ Trust/ AOP | Members of Managing Committee |
| Government Department | Person In charge |
| Public Sector Undertaking | Managing / Whole-time Directors/ Chief Executive Officer |
| Unlimited Company | Managing / Whole-time Directors/ Chief Executive Officer |
| Limited Liability Partnership | Designated Partners |
| Local Authority | Chief Executive Officer or Equivalent |
| Statutory Body | Chief Executive Officer or Equivalent |
| Foreign Company | Authorised Person in India |
| Foreign Limited Liability Partnership | Authorised Person in India |
| Others | Person In charge |
1-b[In case of death of sole proprietor, application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after that the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or 2[furnish an undertaking to the effect]2 that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration)]1-b.
1-a. Substituted vide Notification No. 60/2018 – Central Tax dated 30-10-2018 for "In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc."
1-b. Substituted vide Notification No. 60/2018 – Central Tax dated 30-10-2018 for
"In case of death of sole proprietor, application shall be made by the legal heir/successor manually before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after that the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls."
2. Corrected vide Corrigendum F. No. CBEC/20/06/17/2018-GST - Central GST (CGST) dated 12-11-2018 for "furnish an application to the effect"
Get Tax Updates Via Whatsapp
