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 subsection (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:
[***]39
38. Inserted by The Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018 published vide Notification No. 12 Patna dated 02nd January, 2018, w.e.f. 29.12.2017.
39. Omitted by The Bihar Goods and Services Tax (Amendment) Rules, 2018 published vide Notification No. 48 Patna dated, 23rd January, 2018. Prior to omission proviso read as under:
2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 21 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad