Cancellation of GST registration :
The proper officer may, either on his own motion or on an application filed by registered person or his legal heir (in case of death of such person) cancel the registration, in such manner and within such period as may be prescribed – section 29(1) of CGST Act.
The proper officer will have regard to the circumstances where,—
(a) the business has been discontinued, transferred fully for any reason including death of the proprietor,amalgamated with other legal entity, demerged or otherwise disposed of; or
(b) there is any change in the constitution of the business; or
(c) the taxable person, other than the person registered under section 25(3) [voluntary registration], is no longer liable to be registered under section 22 or 24 of CGST Act.
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