Order of cancellation of registration :
Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in form GST REG- 18, within thirty days from the date of application submitted under sub-rule (1) of rule 12 or the date of reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing to pay arrears of any tax, interest or penalty including the amount liable to be paid under section 29(5) – Rule 14(3) of Registration Rules.
Where the reply furnished under rule 14(2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in form GST REG-19 – Rule 14(4) of Registration Rules.
The provisions of rule 14(3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself – Rule 14(5) of Registration Rules.