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.