Rule 20 of CGST Rules – Application for cancellation of registration
(updated as on 15.11.2017)
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.
Chapter III of CGST Rules, 2017 consists of nineteen rules relating to REGISTRATION RULES under the GST regime. All this rules are available for your ready reference.
Rule 8 : Application for registration
Rule 10 : Issue of registration certificate
Rule 16 : Suo moto registration
Rule 19 : Amendment of registration
Rule 22 : Cancellation of registration
Rule 26 : Method of authentication