Cancellation of registration
Rule 12
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
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 cancellatio
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