TMI BlogCancellation/Surrender of registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... rities: (1) Closure of business of tax payer; (2) Gross Annual Turnover including exports and exempted supplies (to be calculated on all-India basis) falling below threshold for registration; (3) Transfer of business for any reason including due to death of the proprietor of a proprietorship firm; (4) Amalgamation of taxable person with other legal entities or de-merger; (5) Non com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... past periods. 10.4 The cancellation of registration may be done by tax authorities in the following situations: (1) In case signed copy of the summary extract of submitted application form is not received even after a reminder; (2) In case a tax payer contravenes specified provision of the GST law; (3) In case a taxpayer has not filed any return at all during a predetermined period (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n would be initiated by that Authority which has cancelled the registration or had earlier accepted the surrender of registration. 10.6 The GST Law would contain appropriate provisions relating to revocation / surrender / cancellation of registration. 10.7 The action for revocation / cancellation of registration would have to be initiated by both Centre and State tax authorities. Once the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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