For FORM GST REG-19 of the said rules, the following form shall be substituted, namely: - “FORM GST REG-19 [See rule 22 (3)] Reference Number Date To Name Address GSTIN / UIN Application Reference Number (ARN) Date Order for Cancellation of Registration This has reference to show cause notice issued dated ----- 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 following reason(s): or Whereas reply to the show cause notice has been submitted vide <ARN Number> 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 following reason(s): or 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 an authorised representative;
9 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 Whereas no reply to the show cause notice has been submitted, but you/ your 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 following reason(s): or Whereas reply to the show cause notice has been submitted vide <ARN Number> dated______. But, you or your 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 following reason(s): or Whereas reply to the show cause notice has been submitted vide <ARN Number> dated______ and you/ your 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 following reason(s):
i.
ii.
The effective date of cancellation of your registration is <<DD/MM/YYYY>>.
2. Kindly refer to the supportive document(s) attached for case specific details.
3. It may be noted that a registered person furnishing return under subsection (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order.
4. You are required to furnish all your pending returns.
5. 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.
10 Place:
Date:
Signature <Name of the officer> Designation Jurisdiction”.