Rule 20 - Application for cancellation of registration

Section 20: Application Process for Cancellation of GST Registration

If a registered person, who has not been granted registration under rule 12 or a Unique Identity Number under rule 17, wants to cancel their Goods and Services Tax (GST) registration, they must follow a specific procedure. This involves electronically submitting an application using FORM GST REG-16. The application should include details about any inputs, semi-finished or finished goods, and capital goods held in stock as of the date for which the cancellation is requested. It must also outline any liabilities and payments related to these goods. The application, along with any necessary supporting documents, should be submitted on the common portal. This needs to be done within thirty days from when the event that justifies the cancellation occurs. The submission can be made directly by the applicant or through a Facilitation Centre designated by the Commissioner.