As per Sub-section 2 of section 29 of the CGST Act, any person who has taken registration voluntarily and has not commenced his / her business within 6 months from the date of issue of the registration, the proper officer can cancel such registration.
GST Tip – 304
As per Sub-section 2 of section 29 of the CGST Act, the proper officer may cancel the registration of a tax payer who is not registered as composition tax payer if he has not furnished returns for a continuous period of six months.
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