A registered person, other than a person to whom a registration has been granted under rule l2 or a person to whom a Unique Identity Number has been granted under rule I7, seeking cancellation of his registration under sub— section (I) 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 ofthe occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for the cancellation of registration shall be considered in case ofa taxable person, who has registered voluntarily, before the expiry Ofa period of one year from the effective date of registration.