https://www.taxtmi.com/manuals?id=7608 Suo moto cancellation under GST allows the proper officer to cancel registration, including retrospectively, for statutory contraventions, non furnishing of prescribed returns by composition and regular taxpayers, failure by voluntary registrants to commence business, or registrations obtained by fraud or misstatement. The proper officer must issue a prescribed show cause notice, provide a short period to reply in the prescribed form, drop proceedings if the reply satisfies, and pass a final order in the prescribed form. en-us Tue, 25 Feb 2025 12:59:00 +0530 Mon, 03 Mar 2025 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7608 Suo moto cancellation under GST allows the proper officer to cancel registration, including retrospectively, for statutory contraventions, non furnishing of prescribed returns by composition and regular taxpayers, failure by voluntary registrants to commence business, or registrations obtained by fraud or misstatement. The proper officer must issue a prescribed show cause notice, provide a short period to reply in the prescribed form, drop proceedings if the reply satisfies, and pass a final order in the prescribed form. Manuals GST Tue, 25 Feb 2025 12:59:00 +0530 https://www.taxtmi.com/manuals?id=7608