https://www.taxtmi.com/acts?id=52239 Every taxable person who owns, possesses, leases or otherwise controls a machine installed or a process undertaken in a factory must register with the jurisdictional proper officer in the prescribed manner. Registration may be cancelled on the officer's motion, on application, or in specified circumstances such as discontinuance, transfer, amalgamation, demerger, change in constitution, loss of liability to register, contravention of specified provisions, non-furnishing of returns for six consecutive calendar months, or fraud, wilful misstatement or suppression of facts. Cancellation does not affect prior cess liability or other obligations, and revocation may be sought within thirty days where cancellation was made on the officer's own motion. en-us Thu, 18 Dec 2025 13:11:59 +0530 Mon, 22 Jun 2026 15:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52239 Every taxable person who owns, possesses, leases or otherwise controls a machine installed or a process undertaken in a factory must register with the jurisdictional proper officer in the prescribed manner. Registration may be cancelled on the officer's motion, on application, or in specified circumstances such as discontinuance, transfer, amalgamation, demerger, change in constitution, loss of liability to register, contravention of specified provisions, non-furnishing of returns for six consecutive calendar months, or fraud, wilful misstatement or suppression of facts. Cancellation does not affect prior cess liability or other obligations, and revocation may be sought within thirty days where cancellation was made on the officer's own motion. Act-Rules GST Thu, 18 Dec 2025 13:11:59 +0530 https://www.taxtmi.com/acts?id=52239