07 September 2026
Yes, the landlord can formally write to the jurisdictional GST officer (Proper Officer) to initiate the process for suo motu cancellation of the tenant's GST registration. Under Section 29(2) of the CGST Act, 2017 read with Rule 21(a) of the CGST Rules, 2017, a GST registration is liable to be cancelled by the department if the taxpayer does not conduct business from the declared place of business.