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Cancellation of GST Registration Part 2 with Ranjan Pathak

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Published on 08 Jun 2020 / In GST

Cancellation of GST Registration Part-2

Cancellation of Registration by GST Officer

Your registration can also be cancelled by a Proper Officer if he finds certain specified defaults in your registration. But before cancelling your registration, he will give you an opportunity to be heard on the following grounds:

You have contravened prescribed provisions and rules of the Act;
You being a Composition taxpayer failed to furnish returns for three consecutive tax periods;
You being a Normal taxpayer failed to furnish returns for a continuous period of six months;
You had opted for voluntary registration but failed to do business within six months from the date of registration;
You had obtained registration by means of fraud, willful misstatement or suppression of facts.

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