Process of cancellation of registration:

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(1) If the registration of any person has to be cancelled owing to the circumstances mentioned in Sub-section (1) of Section 11 of the Act, and such registered person or the legal heir, in case of his or her absence files an application for cancellation of registration, setting out the circumstance for cancellation of registration, accompanied by the tax return referred to in Schedule-11 and the amount of tax payable, to the concerned Tax Officer within thirty days from the date of occurrence of the circumstance for cancellation of registration; or if the Tax Officer is satisfied that the registration of a registered person has to be cancelled due to existence of circumstance for cancellation of registration as mentioned in Sub-section (1) of Section 11 of the Act, the concerned Tax Officer shall require such registered person to deposit the outstanding tax and shall cancel the registration of such person and give information thereof to such registered person or the legal heir and the Department

(2) After filing an application for cancellation of registration pursuant to Sub-rule (1), applicant shall submit tax return until receiving the notice of cancellation or for up to three months.
(3) It shall be the duty of the concerned Tax Officer to notify the applicant whether the registration is cancelled or not within three months of filing of the application for cancellation of registration.
⨝ (4) The provision for cancellation of registration of a taxpayer registered in Value Added Tax, however carrying out the transaction below the threshold prescribed after the commencement of this Sub-rule, the procedure for deregistration and remaining credit management of such taxpayers would be fixed by Director General.

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