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Cancellation of registration

Section 26 - REGISTRATION - Goods and Services Tax - Section 26 - 26. (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 heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where, - (a) the business has been discontinued, transferred fully for any reason including death of the proprieto .....

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rson has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 9 has not furnished returns for three consecutive tax periods; or (c) any taxable person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub-section (3) of section 23 has not commenced business within six months from the date of registr .....

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