Key requirements
This directory covers notifying business-name, address and financial-year changes, changing accounting periods and applying for special periods. It also links liquidation obligations for companies and liquidators, advance rulings and technical clarification requests. A technical question about an existing treatment is different from requesting a ruling on a particular proposed arrangement. Select the process matching the issue and prepare its required facts and documents. Accounting-period changes do not themselves cancel registration, while liquidation does not automatically end GST responsibilities. Use the detailed page to confirm the applicable approval or notification step.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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