The Central Board of Indirect Taxes and Customs (CBIC) notified the Guidelines regarding cancellation of Registration under Rule 22 (3) of CGST Rules, 2017. Rule 22 (3) of CGST Rules, 2017 specifies the procedure to be followed for processing of application filed by taxpayers for cancellation of registration wherein it says that the proper officer is required to issue an order in FORM GST REG-19 in respect of the application for cancellation of registration filed by the taxpayer within a period of thirty days from the date of the application submitted by the taxpayer and direct him to pay arrears of any tax, interest or penalty including the amount liable to be paid under subsection (5) of section 29.
Source Taxscan
