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Cancellation of registration by APPLICATION of the registered person (Sec 29(1)) — application form is:
AGST REG-01
BGST REG-30
CGST REG-16
DGST REG-04
Answer & Solution
Correct answer: C. GST REG-16
1. Rule 20 — application for cancellation is filed in Form GST REG-16 within 30 days of the occurrence of the event warranting cancellation.
2. Examples: business discontinued/transferred, change in constitution leading to PAN change, person ceases to be liable.
3. Cancellation order issued in Form GST REG-19.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Rule 20_
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