Cancellation of registration
Rule 15
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
15. Cancellation of registration
(1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause within seven working days from the date of service of such notice as to why his registration should not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period prescribed in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration is no longer liable
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