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    <title>Cancellation/Deregistration of GSTIN as per provisions of Assam GST Act.</title>
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    <description>Proper Officers must identify and cancel GSTINs that are inactive, fraudulent, or noncompliant under section 29(1)/(2), Rule 21/21A/22 by using portal MIS, historical records and e way bill data; conduct field verification (including via the GST Field Visit app); issue FORM GST REG-17 and allow REG-18 replies (seven working days), then cancel if warranted; require FORM GSTR-10 within three months and pursue assessment (ASMT-13/14/15) and recovery under section 79 if liabilities remain; prioritise suo motu cancellations for prolonged non-filers and follow prescribed reporting templates to apex office.</description>
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    <pubDate>Mon, 21 Oct 2019 00:00:00 +0530</pubDate>
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      <title>Cancellation/Deregistration of GSTIN as per provisions of Assam GST Act.</title>
      <link>https://www.taxtmi.com/circulars?id=63063</link>
      <description>Proper Officers must identify and cancel GSTINs that are inactive, fraudulent, or noncompliant under section 29(1)/(2), Rule 21/21A/22 by using portal MIS, historical records and e way bill data; conduct field verification (including via the GST Field Visit app); issue FORM GST REG-17 and allow REG-18 replies (seven working days), then cancel if warranted; require FORM GSTR-10 within three months and pursue assessment (ASMT-13/14/15) and recovery under section 79 if liabilities remain; prioritise suo motu cancellations for prolonged non-filers and follow prescribed reporting templates to apex office.</description>
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      <pubDate>Mon, 21 Oct 2019 00:00:00 +0530</pubDate>
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