Rule 22 of CGST Rules -Cancellation of registration

Rule 22 of CGST Rules -Cancellation of registration

(updated as on 15.11.2017)

(1) Where the proper officer has reasons to believe thatthe registration of a person is liable to be cancelled under section 29, he shall issue anotice to such person in FORM GST REG-17, requiring him to show cause, within aperiod of seven working days from the date of the service of such notice, as to why hisregistration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished inFORM REG18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration isno longer liable to be registered or his registration is liable to be cancelled, the properofficer shall issue an order in FORM GST REG-19, within a period of thirty days fromthe date of application submitted under sub-rule (1) of rule 20 or, as the case may be, thedate of the reply to the show cause issued under sub-rule (1), cancel the registration, witheffect from a date to be determined by him and notify the taxable person, directing him topay arrears of any tax, interest or penalty including the amount liable to be paid undersub-section (5) of section 29. (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the properofficer shall drop the proceedings and pass an order in FORM GST REG 20. (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of adeceased proprietor, as if the application had been submitted by the proprietor himself.

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CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES 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 atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson 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 IdentificationNumber 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

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