https://www.taxtmi.com/article/detailed?id=7990 Registration under GST is required for persons making taxable supplies who exceed prescribed turnover thresholds and voluntary registration is permitted. Cancellation may occur by surrender or by the proper officer on specified grounds including discontinuance, change in constitution, loss of liability, contraventions, failure to furnish returns, non commencement after voluntary registration, or fraud. The proper officer must issue a show cause notice and allow hearing; cancellation does not extinguish prior tax liabilities and requires payment equivalent to input tax credit on goods held or output tax, with specific rules for capital goods. A procedure allows revocation of cancellation subject to conditions and timelines. en-us Fri, 04 May 2018 08:45:49 +0530 Fri, 04 May 2018 08:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7990 Registration under GST is required for persons making taxable supplies who exceed prescribed turnover thresholds and voluntary registration is permitted. Cancellation may occur by surrender or by the proper officer on specified grounds including discontinuance, change in constitution, loss of liability, contraventions, failure to furnish returns, non commencement after voluntary registration, or fraud. The proper officer must issue a show cause notice and allow hearing; cancellation does not extinguish prior tax liabilities and requires payment equivalent to input tax credit on goods held or output tax, with specific rules for capital goods. A procedure allows revocation of cancellation subject to conditions and timelines. Articles Goods and Services Tax - GST Fri, 04 May 2018 08:45:49 +0530 https://www.taxtmi.com/article/detailed?id=7990