Can the proper Officer Cancel the Registration on his own?

Question 25 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 25 – Q 25. Can the proper Officer Cancel the Registration on his own? Ans. Yes, in certain circumstances specified under section 21(2) of MGL, the proper officer can cancel the registration on his own. Such circumstances include not filing return for a continuous period of six months (for a normal taxable person) or three months (for a compounding taxpayer), and not commencing busin

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