Change to GST registration cancellation criteria: replaces consecutive-return rule with financial-year delinquency and prescribed continuous period. Amendment to section 29 revises clause (b) to substitute the trigger 'returns for three consecutive tax periods' with 'the return for a financial year beyond three months from the due date of furnishing the said return,' and amends clause (c) to replace 'a continuous period of six months' with 'such continuous tax period as may be prescribed,' thereby delegating the continuous-period specification to prescription.