Tax Officer may cancel your GST Registration if !!


The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,––


 – a registered person has contravened the provisions  of GST Act or the rules made thereunder; or

 – the Composite Dealer has not furnished returns for 3 consecutive tax periods; or

 – any registered person, other than Composite dealer has not furnished returns for a continuous period of 6 months; or



 – any person who has taken voluntary registration has not commenced business within 6 months from the date of registration; or

 –  registration has been obtained by means of fraud, wilful misstatement or suppression of facts:



 Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.

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