Part IIIAMENDMENT TO THE ELECTION COMMISSION (CONDITIONS OF SERVICE OF ELECTION COMMISSIONERS AND TRANSACTION OF BUSINESS) ACT, 1991 (From Clause 144 )
Cancellation of GST registration: amendment adds voluntary opt out under section 25(3) as an express ground. Substitution of clause (c) in sub section (1) of section 29 adds that a taxable person who is no longer liable to be registered under the liability ... Summary
Cancellation of GST registration: amendment adds voluntary opt out under section 25(3) as an express ground.
Substitution of clause (c) in sub section (1) of section 29 adds that a taxable person who is no longer liable to be registered under the liability criteria or who intends to opt out of a voluntarily obtained registration under sub section (3) of section 25 is an express ground for cancellation of registration.
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