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GST-Goods and Service Tax - 215. page

Goods and Services Tax Act – GST Law

Person not liable to register

Person exclusively engaged in Goods / Service *Not liable to tax, or *Wholly exempt from tax under CGST, or *Wholly exempt from tax under IGST What about a person exclusively […]

Revocation of cancellation of registration

Revocation of cancellation of registration : (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation […]

Analysis

Analysis Any registered taxable person, whose registration is cancelled, subject to prescribed conditions and circumstances, may apply to proper officer for revocation of cancellation of the registration within 30 days […]

Reasons for Cancellation

Reasons for Cancellation  Transfer of business or discontinuation of business  Change in the constitution of business. (Partnership Firm may be changed to Sole Proprietorship due to death of […]

Issues / Concerns:

Issues / Concerns: a. Cancellation of registration from an earlier date: If cancellation of registration is permitted from anterior (earlier) date, it would lead to disruption of whole credit chain […]

Revocation of cancellation of registration

Revocation of cancellation of registration (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may […]

Analysis

Analysis Any Registration granted under this Act may be cancelled by the Proper Officer. The various circumstances and the provisions of the law on this subject have been outlined under […]