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 Notification 3/2018 Central Tax dt 23/01/2018.
It may be noted that the above information is based on CBIC's Updated Compilation of CGST Rules 2017 (as notified/ amended upto 01/06/2021). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that CGST Rules 1 to 26 (pertaining to 'Preliminary', 'Composition' and 'Registration' Chapters) were initially notified by CBIC, along with the applicable Forms, vide Central Tax Notification 3/2017 dt. 19/06/2017: CGST Rules 2017, applicable w.e.f. 22/06/2017 (or as specified in respective Rules).
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