Rule 20 CGST Rules 2017 :  Application for cancellation of registration.

By | July 14, 2017
(Last Updated On: July 5, 2018)

Rule 20 CGST Rules 2017

Summary of Rule 20 CGST Rules 2017

( Rule 20 CGST Rules 2017 explains  Application for cancellation of registration  and is covered in Chapter III   – Registration   : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 and Amended by Central Goods and Services Tax (Amendment) Rules, 2018)

Rule 20 CGST Rules 2017

 Application for cancellation of registration.

20. 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:

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Notes on Amendments in Rule 20 CGST Rules 2017

1. Omitted by the Central Goods and Services Tax (Amendment) Rules, 2018, w.e.f. 23-1-2018. Prior to its omission, the said proviso read as under :

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.”

 Rule 20 CGST Rules 2017

Also refer CBIC Website Click here 

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