Question 26 - What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts? - FAQ on GST dated 21.9.2016 based on Draft Model GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 3
Registration
Contents
Q 26. What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?
Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer. Section 21(3).
