How to apply for Cancellation of GST Registration / Rule-20 of CGST Rules 2017

Rule-20 of CGST Rules 2017

20. Appli­ca­tion for can­cel­la­tion of registration.- 

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.