Rule 12 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 12 – 12. Cancellation of registration (1) Where the proper officer has reasons to believe that the registration of a taxable person is liable to be cancelled under section 21, he may issue a notice to the taxable person in FORM GST REG-15 to show cause within seven days as to why his registration should not be cancelled: Provided that where a notice for cancellation has been issued under [SGST rules of the State/CGST Rules], no notice shall be issued under sub-rule (1). (2) Where the proper officer is satisfied that a taxable person who has submitted an application for cancellation of his registrat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =