Recently, the GST Council’s 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman, in which it was recommended to provide for facility to the registered persons, who are required to collect tax at source under Section 52 or deduct tax at source under Section 51 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for cancellation of their registration on their request.
The above-mentioned recommendation has been notified vide following notification:
The CBIC vide Notification No. 26/2022 – (Central Tax) dated December 26, 2022 has issued ‘the Central Goods and Services Tax (Fifth Amendment) Rules, 2022’ to further amend the Central Goods and Services Tax, Rules, 2017 (“the CGST Rules”) in to order to align with recommendations of the 48th GST Council Meeting held on December 17, 2022, in a following manner:
- Amended Rule 12(3) of the CGST Rules, to state that the proper officer may cancel the registration on a request made in writing by a person to whom a registration has been granted.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009584/ENG/Notifications
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