Application for cancellation of GST registration can be filed by the registered person in the following cases:
Where a registered person has applied for cancellation of registration, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later. This suspension remains in place until the cancellation process is completed.
A registered person, whose registration has been suspended shall not make any taxable supply during the period of suspension and shall not be required to furnish any return.
The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where:
A registered person has contravened such provisions of the Act, or the rules made thereunder as may be prescribed; or
If a person who has taken voluntary registration fails to commence business within six months from the date of registration.
registration has been obtained by means of fraud, wilful misstatement, or suppression of facts.
The payment can be made by way of debit in the electronic credit or electronic cash ledger.
