SUO MOTO CANCELLATION OF REGISTRATION UNDER GST BY PROPER OFFICER

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..... n has contravened the provisions of the Act or the rules made thereunder, as may be prescribed; or * a person paying tax under Section 10 [Composition Scheme] has not furnished the return for a financial year beyond three months from the due date of furnishing the said return; or * any taxable person, other than a person under a Composition Scheme who has not furnished returns for continuous p .....

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..... cancellation of registration - If the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause within seven working days from the date of service of such notice as to why his registration should not be cancelled as per Rule 22(1) of CGST Rules, 2017. 10 .....

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