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Cancellation of registration

Rule 12 - Draft-Bills-Reports - Draft GST Registration Rules - DRAFT - GOODS AND SERVICES TAX - REGISTRATION RULES, 20- [September 2016] - Rule 12 - 12. (1) Where the proper officer has reasons to believe that the registration of a taxable person is .....

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under [SGST rules of the State/CGST Rules], no notice shall be issued under sub-rule (1). (2) Where the proper officer is satisfied that a taxable person who has submitted an application for cancellation of his registration is no longer liable to be .....

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