Question 25 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 25 – Q 25. Can the proper Officer Cancel the Registration on his own? Ans. Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing return by a composition dealer for three cons
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