GST Registration Can Be Canceled Under Section 29 of CGST Act for Business Changes or Non-Liability

The proper officer can cancel GST registration under Section 29 of the CGST Act, 2017, either on their own initiative or upon an application by the registered person or their legal heir. Cancellation considerations include business discontinuation, transfer, amalgamation, demerger, or changes in business constitution. Registration can also be canceled if the person is no longer liable under Sections 22 or 24, or opts out of voluntary registration under Section 25. The Superintendent of Central Tax is designated as the proper officer. If dues are paid, cancellation proceedings may be dropped. Clarifications on cancellation applications are provided in Circular No. 69/43/2018-GST.