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 ( l) of section 29 shall electronically submit an application in FOIL'\.1 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 rhe paymcm. if any.
made against such liability and ma,y 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 cancellati9n, 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 o f a ta)(able person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.