Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 20, verbatim (show)
Rule 20. Application for cancellation of registration. -
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: 1[****]
1. Omitted "Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration." vide Notification No. 03/2018-CT dated 23.01.2018.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Application scope rule 20
Questions to answer on the file4 questions
Filing and thirty-day period rule 20
Questions to answer on the file8 questions
Stock, liability and payment details rule 20
Questions to answer on the file13 questions
Optional supporting documents rule 20
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Omitted "Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration." vide Notification No. 03/2018-CT dated 23.01.2018.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 29 of the CGST Act, 2017 | Section 29 of the CGST Act, 2017, 29(1) prescribed by this provision | 29(1) "cancel the registration, in such manner and within such period as may be prescribed" |
| Section 29 of the CGST Act, 2017 | 20 requires Section 29 of the CGST Act, 2017, 29(1) | 20 "seeking cancellation of his registration under sub-section (1) of section 29" |
| Rule 12 | 20 exception in Rule 12 | 20 "other than a person to whom a registration has been granted under rule 12" |
| Rule 17 | 20 exception in Rule 17 | 20 "a person to whom a Unique Identity Number has been granted under rule 17" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 69/43/2018-GST | 26 October 2018 | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 03/2018-Central Tax | 23 January 2018 | First Amendment 2018, to CGST Rules |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
See also
- Section 29 of the CGST Act, 2017: cancellation or suspension of registration
- Rule 12 of the CGST Rules, 2017: grant of registration to persons required to deduct tax at source or to collect tax at source
- Rule 17 of the CGST Rules, 2017: assignment of Unique Identity Number to certain special entities
- Rule 22 of the CGST Rules, 2017: cancellation of registration
References
- Central Board of Indirect Taxes and Customs. "Rule 20. Application for cancellation of registration". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 03/2018-Central Tax, dated 23 January 2018: First Amendment 2018, to CGST Rules. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 20 on the CBIC tax information portal