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Cancellation of registration

Section 21 - Draft-Bills-Reports - REGISTRATION - Goods and Services Tax - Section 21 - 21. (1) The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal he .....

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death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person, other than the person registered under sub-section (3) of sect .....

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he registered taxable 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 8 has not furnished returns for three consecutive tax periods; or (c) any taxable pers .....

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from the date of registration. (3) Where any registration has been obtained by means of fraud, wilful misstatement or suppression of facts, the proper officer may cancel the registration with retrospective effect, subject to the provisions of section .....

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to pay tax and other dues under the Act for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. (6) The under the CGST Act/SGST Act shall be deemed to be a unde .....

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