CBIC vide Circular No. 69/43/2018-GSTdated 26th October, 2018 has advised that the 30-day deadline may be liberally interpreted and the taxpayers' application for cancellation of registration may not be rejected because of the possible violation of the deadline as it may be difficult to pinpoint the date on which event occurs in all cases.

As per section 29(3) of the CGST Act, the cancellation of registration shall not affect the liability of the person to pay tax and other dues 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.

Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs.

Yes. Section 29 of the CGST Act, read with rule 20 of the CGST Rules provides that a taxpayer can apply for cancellation of registration in FORM GST REG-16 in the following circumstances: • Discontinuance of business or closure of business; • Transfer of business on account of amalgamation, merger, de-merger, sale, lease or otherwise; • Change in constitution of business leading to change in PAN; • Taxable person (including those who have taken voluntary registration) is no longer liable to be registered under GST; • Death of sole proprietor; • Any other reason (to be specified in the application) Application in FORM GST REG-16 has to be submitted within a period of 30 days of the “occurrence of the event warranting the cancellation”