• FILING OF DE-REGISTRATION APPLICATION BY RP
❑ REGISTERED PERSON, WHO CEASES TO CARRY ON HIS BUSINESS OR WHOSE SUPPLIES
BECOME EXEMPT FROM TAX, APPLY WITH COMMISSIONER ON APPLICATION IN FORM
STR-3 THROUGH COMPUTERIZED SYSTEM
❑ UPON COMPLETION OF ANY AUDIT PROCEEDINGS, COMMISSIONER MAY DIRECT THE
APPLICANT TO DISCHARGE ANY OUTSTANDING LIABILITY
❑ COMMISSIONER IS REQUIRED TO PASS ORDER WITHIN 90 DAYS OF SUCH APPLICATION
• NON FILING OF RETURN FOR SIX CONSECUTIVE MONTHS
❑ COMMISSIONER, AFTER ISSUING FOR PROVIDING OPPORTUNITY OF BEING HEARD, MAY
PASS ORDER FOR DE-REGISTRATION
