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Cancellation of registration

Rule 12 - Draft-Bills-Reports - Draft GST Registration Rules - Goods and Services Tax - Rule 12 - 12. (1) Where the proper officer has reasons to believe that the registration of a taxable person is liable to be cancelled under section 21, he may issue a notice to the taxable person in FORM GST REG-15 to show cause within seven days as to why his registration should not be cancelled: Provided that where a notice for cancellation has been issued under [SGST rules of the State/CGST Rules], no noti .....

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