FORM GST REG-08
[See rule12(3)]
Reference No
To Date:
Name:
Address:
Application Reference No.(ARN) Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This is in reference to the request raised vide letter/mail dated ……. for cancellation of registration under the Act due to the following reason, namely:-
i.
ii.
The undersigned is of opinion that the effective date of cancellation of registration is <<DD/MM/YYYY>>.
2. You are required to furnish pending returns immediately.
3. Kindly refer to the supportive document(s) attached for case specific details.
4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
OR
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This has reference to the show-cause notice issued dated………
o Whereas no reply to the show cause notice has been submitted,
and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______
and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s):- or
o Whereas no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did not appear in person or through authorised representative,
and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s) : or
o Whereas no reply to the show cause notice has been submitted, but you or authorised representative attended the personal hearing and made a written or verbal submission,
and whereas, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______. But, you or authorised representative did not attend the personal hearing on scheduled or extended date. and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______ and you or authorised representative attended the personal hearing, made a written/oral submission during personal hearing. And whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for the following reason(s) :
i.
ii.
The effective date of cancellation of registration is <<DD/MM/YYYY>>.
2. Kindly refer to the supportive documents(s) attached for case specific details.
3. You are required to furnish pending returns immediately.
4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Place:
Date:
signature
Name of the Officer
Designation
Jurisdiction”;
7. In the said rules, in FORM GSTR-8,-
(a) serial number 5 shall be omitted;
(b) for serial number 7 and entries relating thereto, the following serial number and entries shall be substituted, namely :-
“7. Interest, late fee payable and paid
(c) for serial number 9 and entries relating thereto, the following serial number and entries shall be substituted, namely:-
“9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated after filing of statement]
8. In the said rules, in FORM GST PCT -01, in PART-B, for serial number 4 and entries relating thereto, the following serial number 4 and entries shall be substituted, namely:-
Note: Sr. No. (4) to (8) of the table should be from an Indian University established by any law for the time being in force.
9. In the said rules, in FORM GST DRC-22, after the last paragraph, the following shall be inserted, namely:-
“This order shall cease to have effect, on the date of issuance of order in FORM GST DRC-23 by the Commissioner, or on the expiry of a period of one year from the date of issuance of this order, whichever is earlier.”.
substituted CGST Notification 52/2023 dated 26 -10-2023