Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16.

GST - States - GST Circular No. 10/2018 - Dated:- 30-10-2018 - GOVERNMENT OF RAJASTHAN COMMERCIAL TAX DEPARTMENT F.17(134)ACCT/GST/2017/3951 Dated: 30.10.2018 GST Circular No. 10/2018 All Joint Commissioner (Adm.), Commercial Taxes Department, Subject: Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 - Reg. Various representations seeking clarifications on various issues in relation to processing of the applications for cancellation of registration filed b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t a taxpayer can apply for cancellation of registration in FORM GST REG-16 in the following circumstances: a. Discontinuance of business or closure of business; b. Transfer of business on account of amalgamation, merger, de-merger, sale, lease or otherwise; c. Change in constitution of business leading to change in PAN; d. Taxable person (including those who have taken voluntary registration) is no longer liable to be registered under GST; e. Death of sole proprietor; f. Any other reason (to be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cases, the 30-day deadline may be liberally interpreted and the taxpayers application for cancellation of registration may not be rejected because of the possible violation of the deadline. 4. While initiating the application for cancellation of registration in FORM GST REG-16, the Common portal captures the following information which has to be mandatorily filled in by the applicant: a) Address for future correspondence with mobile number and email address; b) Reason for cancellation; c) Date .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by the taxpayer along with the ARN of such return filed. On successful submission of the cancellation application, the same appears on the dashboard of the jurisdictional officer. 5. Since the cancellation of registration has no effect on the liability of the taxpayer for any acts of commission/omission committed before or after the date of cancellation, the proper officer should accept all such applications within a period of 30 days from the date of filing the application, except in the fol .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ration should be immediately accepted by the proper officer and the order for cancellation should be issued in FORM GST REG-19 with the effective date of cancellation being the same as the date from which the applicant has sought cancellation in FORM GST REG-16. In any case the effective date cannot be a date earlier to the date of application for the same. 6. In situations referred to in (a) or (b) in para 5 above, the proper officer shall inform the applicant in writing about the nature of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Proper Officer may approve the application for cancellation and proceed to cancel the registration by issuing an order in FORM GST REG-19. If reply to the query is found to be not satisfactory, the Proper Officer may reject the application for cancellation on the system, after giving the applicant an opportunity to be heard. The Proper Officer must also record his reasons for rejection of the application in the dialog box that opens when the Reject button is chosen. 7. Section 45 of the RGS .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ave incurred under sub-section (5) of the section 29 of the RGST Act. It may be noted that the last date for furnishing of FORM GSTR-10 by those taxpayers whose registration has been cancelled on or before 30.09.2018 has been extended till 31.12.2018. 8. Further, sub-section (5) of section 29 of the RGST Act, read with rule 20 of the RGST Rules states that the taxpayer seeking cancellation of registration shall have to pay, by way of debiting either the electronic credit or cash ledger, the inpu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to debit the electronic credit and/or cash ledger by suitable amounts should not be a prerequisite for applying for cancellation of registration. This can also be done at the time of submission of final return in FORM GSTR-10. In any case, once the taxpayer submits the application for cancellation of his/her registration from a specified date, he/she will not be able to utilize any remaining balances in his/her electronic credit/cash ledgers from the said date except for discharging liabilities .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the RGST Act, the cancellation of registration does not, in any way, affect the liability of the taxpayer to pay any dues under the GST law, irrespective of whether such dues have been determined before or after the date of cancellation. 9. In case the final return in FORM GSTR-10 is not filed within the stipulated date, then notice in FORM GSTR-3A has to be issued to the taxpayer. If the taxpayer still fails to file the final return within 15 days of the receipt of notice in FORM GSTR-3A, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.