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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 iss .....

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ce 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 registered or his registration is liable to be canc .....

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