SUO MOTO CANCELLATION OF REGISTRATION UNDER GST BY PROPER OFFICER

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has contravened the provisions of the Act or the rules made thereunder, as may be prescribed; or * a person paying tax under Section 10 [Composition Scheme] has not furnished the return for a financial year beyond three months from the due date of furnishing the said return; or * any taxable person, other than a person under a Composition Scheme who has not furnished returns for continuous pe....