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TMI BlogCancellation or Suspension of Registration in GST [ Section 29 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... plication filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration (a) The business has been Discontinued, or transferred fully for any reason including death of proprietor, or amalgamated with other entity, or demerged or otherwise disposed off. (b) There is any change in the constitution of the business (c) The taxable person other than the registered person having voluntary registration under section 25(3), is no longer liable to be registered under section 22 or section 24 . [Substituted vide Finance Act, 2020 dated 27-03-2020 ]. 2. Cancellation by Proper Officer (may be cancelled from any retrospective date, subject to providing opportunity of being heard) [ Rule 21 ] does not condu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed under rule 21A . There are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person in the following cases a) Where; a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1, [as amended in FORM GSTR-1A (Inserted vide N.N. 12/2024 dated 10.07.2024) ] ; or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, [as amended in FORM GSTR-1A (Inserted vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person w.e.f. a date to be determined by him, pending the completion of the proceeding for cancellation of registration under rule 22 . [ Rule 21A(2) ] Rule 21A(2A) state that, there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person in the following cases a) Where; a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1, [as amended in FORM GSTR-1A (Inserted vide N.N. 12/2024 dated 10.07.2024) ] ; or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the proper officer, anytime during the pendency of the proceedings for cancellation, if he deems fit. Where the registration has been suspended under rule 21A(2A) for contravention of the provisions contained in section 29(2)(c) or (b) and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns. Where the registration has been suspended under rule 21(2A) for contravention of provisions of rule 10A and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon compliance with the provisions of rule 10A. Where any o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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