FORM-GST-REG-16
[See rule 20]
Application for Cancellation of Registration
Instructions for filing of Application for Cancellation
- A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal.
- The following persons shall digitally sign application for cancellation, as applicable:
In case of death of sole proprietor, application shall be made by the legal heir / successor [manually]2 before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after that the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls [or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration)]3.
- Status of the Application may be tracked on the common portal.
- No fee is payable for filing application for cancellation.
- After submission of application for cancellation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act.
- The registered person may also update his contact address and update his mobile number and e mail address.
- Inserted vide Notification No. 60/2018 – CT dated 30.10.2018
- Omitted vide Notification No. 60/2018 – CT dated 30.10.2018.
- Inserted vide Notification No. 60/2018 – CT dated 30.10.2018.
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