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Cancellation of registration

Section 26 - Draft-Bills-Reports - REGISTRATION - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 26 - 26. (1) The proper officer may, either on his own motion or on an application filed, in the .....

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ess has been discontinued, transferred fully for any reason including 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 .....

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ate, including any anterior date, as he may deem fit, where, - (a) the 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 9 has not furnishe .....

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tion (3) of section 23 has not commenced business within six months 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 registra .....

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at such notice may not be issued where an application is filed by the registered taxable person or his legal heirs, in the case of death of such person, for . (5) The under this section shall not affect the liability of the taxable person to pay tax .....

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) The under the CGST Act/SGST Act shall be deemed to be a under the SGST Act/CGST Act. (7) Every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit or cash ledger, equivalent to the .....

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