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Cancellation of registration.

Section 29 - Chhattisgarh SGST - REGISTRATION - Chhattisgarh Goods and Services Tax Act, 2017 - Section 29 - 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case o .....

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oprietor, 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 person, other than the person registered under sub-section (3) of section 25, is no l .....

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ovisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), .....

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on has been obtained by means of fraud, wilful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. (3) The cancellation of registration unde .....

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nd other dues are determined before or after the date of cancellation. (4) The cancellation of registration under the Central Goods and Services Tax Act shall be deemed to be a cancellation of registration under this Act. (5) Every registered person .....

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