Article Assistant
268 Points
Joined May 2015
Mr. Sumit saraswat sir,
am agree with your contention, but the proviso to aforesaid rule is ommitted by Notification No. 3/2018 – Central Tax dated 23-01-2018. So inview of aforesaid ammendement, i here by opinion that, we can cancel the registration by filing GST REG-16.
Thanks to all.