Rule 20. Application for cancellation of registration.
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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:
