Application for cancellation of registration
Rule 20 of the CGST Rules
Straight from CBIC
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Amendment history
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A registered person seeking cancellation applies in REG-16 within thirty days of the event, stating stock held, liability and the payment made – the application itself carries the reversal of credit on stock.
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The exact words of the law
962 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 [****]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2018-01-23 · Omitted
03/2018-CTdated2
Omitted "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." vide Notification No. 03/2018 -CT dated 23.01.2018.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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