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    <title>Order for dropping the proceedings for cancellation of registration</title>
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    <description>GST registration cancellation proceedings may be dropped through Form GST REG-20 after consideration of a taxpayer&#039;s reply to a show cause notice and/or submissions at a hearing, with reasons recorded. The form also provides for dropping proceedings following a Form GST REG-31 notice where valid bank account details are furnished on the common portal in response to a rule 10A contravention. A further REG-31 pathway concerns contraventions identified by reference to clauses (e), (f) and (g) of section 29(3). It requires filing all pending returns that were due on the notice date and payment of self-assessed tax.</description>
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    <pubDate>Sat, 22 Jul 2017 13:36:00 +0530</pubDate>
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