- Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own.
- Such circumstances include contravention of
– any of the prescribed provisions of the CGST Act or the rules made there under,
– not filing return by a composition dealer for three consecutive tax periods or
– non-furnishing of returns by a regular taxpayer for a continuous period of six months, and
– not commencing business within six months from the date of voluntary registration.
- However, before cancelling the registration, the proper officer has to follow the principles of natural justice. (Proviso to Section 29(2) (e))
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