FINAL ORDER OF CANCELLATION OF REGISTRATION - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

11. FINAL ORDER OF CANCELLATION OF REGISTRATION 11.1 If a person, who has submitted an application for cancellation of his registration, is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19 , within a period of thirty days from the date of application or the date of the reply to the show cause issued under Rule 22 or Rule 21 of CGST Rules, 2017 to cancel the registration. The proper officer shall determine effective date of cancellation of registration and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under Section 29(5) of CGST Act, 2017 and Rule 22(3) of CGST Rules, 2017. 11.2 Standard Operating Procedure for cancellation of registration has been specified in CBIC Circular No. 69/43/2018-GST dated 26.10.2018. Once application for cancellation is filed, it is not necessary to file any return, except final return in FORM GSTR-10 s as specified in CBIC Circular No. 88/07/2019- GST dated 01.02.2019.