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Under What conditions will a GST registration be …

Under What conditions will a GST registration be cancelled?

Under What conditions will a GST registration be cancelled?

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Chiranjibi Jun. 25, 2018

(There are five points, specifically stated by the CGST that can cause the cancellation of your GST registration: They are highlighted below:

"Quote from CGST Act, Section 29(2)"

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

(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or

(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or

(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or

(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or

(e) 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.