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<h1>Section 29 of CGST Act 2017: Conditions and Procedures for GST Registration Cancellation Explained</h1> Section 29 of the Chhattisgarh Goods and Services Tax Act, 2017, outlines the conditions and procedures for the cancellation of GST registration. The proper officer can cancel registration either on their own initiative or upon application by the registered person or their legal heirs in cases such as business discontinuation, transfer, amalgamation, or changes in business constitution. Cancellation can also occur if the registered person violates the Act, fails to file returns for specified periods, or obtained registration fraudulently. Cancellation does not absolve tax liabilities before the cancellation date, and registered persons must settle input tax credits on stock and capital goods. Cancellation under the Central GST Act automatically applies to this Act.