https://www.taxtmi.com/forum/issue?id=117090 Section 29 authorises the proper officer to cancel GST registration suo moto or on application where business discontinuation, transfer, change in constitution, loss of liability or voluntary opt out occurs; and to cancel (including retrospectively) for prescribed contraventions, prolonged non filing of returns, failure to commence business after voluntary registration, or registration obtained by fraud, misstatement or suppression. The officer must afford an opportunity of being heard and may suspend registration during proceedings as prescribed; cancellation does not relieve prior period tax or other obligations. Suspension procedures follow the SOP in Circular No. 145/01/2021 GST. en-us Sat, 13 Mar 2021 17:37:46 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117090 Section 29 authorises the proper officer to cancel GST registration suo moto or on application where business discontinuation, transfer, change in constitution, loss of liability or voluntary opt out occurs; and to cancel (including retrospectively) for prescribed contraventions, prolonged non filing of returns, failure to commence business after voluntary registration, or registration obtained by fraud, misstatement or suppression. The officer must afford an opportunity of being heard and may suspend registration during proceedings as prescribed; cancellation does not relieve prior period tax or other obligations. Suspension procedures follow the SOP in Circular No. 145/01/2021 GST. Discussion-Forum GST Sat, 13 Mar 2021 17:37:46 +0530 https://www.taxtmi.com/forum/issue?id=117090