CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 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 13, seeking cancellation of his registration under
sub-section (1) of section 29shall 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.