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"Can the proper Officer Cancel the Registration on his own under GST rule?"

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

"Can the proper Officer Cancel the Registration on his own under GST rule?"

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Open uri20170510 32134 s5bvk0?1494421637 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 ."

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