Application for cancellation of registration
Rule 20 of the Central Goods and Services Tax Rules, 2017 deals with 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 The Act came into force on 22 Jun 2017.
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: 1 [****] the expiry of a period of one year from the effective date of registration." vide Notification No. 03/2018 -CT dated 23.01.2018.
Amendment notes
1. Omitted "Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before
Rule 20, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 20
What does Rule 20 of the Central Goods and Services Tax Rules deal with?
Rule 20 of the Central Goods and Services Tax Rules is headed "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
How do I find court cases under Rule 20 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 20, rule 20 CGST Rules 2017, rule 20 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 20 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 29 (Value of supply of goods made or received through an agent), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When did Rule 20 of the Central Goods and Services Tax Rules come into force?
Rule 20 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 20, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.