Rule 20 of CGST Rules – Application for cancellation of registration


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 9 : Verification of the application and approval
Rule 10 : Issue of registration certificate
Rule 11 : Separate registration for multiple business verticals within a State or a Union territory
Rule 12 : Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13 : Grant of registration to non-resident taxable person
Rule 14 : Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
Rule 15 : Extension in period of operation by casual taxable person and non-resident taxable person
Rule 16 :  Suo moto registration
Rule 17 : Assignment of Unique Identity Number to certain special entities
Rule 18 : Display of registration certificate and Goods and Services Tax Identification Number on the name board
Rule 19 : Amendment of registration
Rule 20 : Application for cancellation of registration
Rule 21 : Registration to be cancelled in certain cases
Rule 22 : Cancellation of registration
Rule 23 : Revocation of cancellation of registration
Rule 24 : Migration of persons registered under the existing law
Rule 25 : Physical verification of business premises in certain cases
Rule 26 : Method of authentication


Ankita Khetan


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