Ankush Singh
asked
"Can the proper Officer Cancel the Registration on his own under GST rule?"
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ARJUN PRATAP SINGH
answered
"Dear Friend,
as far as your query is concerned let me informed regarding your query that
Yes, in certain circumstances specified under section
21(2) of MGL, the proper officer can cancel the registration
on his own. Such circumstances include not filing return
for a continuous period of six months (for a normal taxable person) or three months (for a compounding taxpayer),
and not commencing business within six months from
the date of registration. However, before cancelling the
registration, the proper officer has to follow the principles
of natural justice. (Section 21 (4))
Hope answer regarging your query was helpful to you.
Also let me know your further query.
Regards,
Arjun Pratap Singh
."
