Chartered Accountant
66 Points
Joined August 2011
Notification No. 3/2018 dated 23.01.2018 already deleted provisio of rule 20 where earlier cancellation was only possible after 1 year, but this requirement is done away by notification 3/2018. If we combine read section 22, 23 & 24 of CGST Act & rule 20 of GST rules, we can apply for cancellation any time now. But since Govt. is not implementing it, in my opinion, file writ petition in the court as govt. is not implementing notification 3/2018.