CGST Rules Rule 20 — Application for cancellation of registration

CGST Rules, 2017  ·  Application for cancellation of registration

CGST Rules 1 Amendment

Quick Answer

Rule 20 of the CGST Rules, 2017 governs Application for cancellation of registration. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 20 CGST: Application for cancellation of registration — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 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: ****1

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Amendment History

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1
2018↑ view in text

Omitted "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." vide Notification No. 03/2018 -CT dated 23.01.2018.

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