Suo moto cancellation of GST Registration

[Sudhir Kumar]

What are the procedure for suo moto cancellation. In which conditions suo moto cancellation adopted.

AI Summary

Suo Moto GST Cancellation: Section 29 Allows for Cancellation Due to Non-Compliance, Fraud, or Business Changes. A forum participant inquired about the procedure and conditions for suo moto cancellation of GST registration. A respondent explained that under Section 29 of the CGST Act, 2017, a proper officer can cancel registration either on their own or upon request due to business discontinuation, transfer, changes in business constitution, or if the taxable person is no longer liable to be registered. Cancellation can also occur for non-compliance, non-filing of returns, or fraudulent registration. The process includes a provision for suspension during pending proceedings and requires adherence to the Standard Operating Procedure as detailed in a specific circular.