Dear Experts How can we activate GST registration after 180 days . Registration was cancelled due to non filing of returns. Also note that in cancellation order all liabilities are mentioned as zero Notice issued under section 29 of CGST ACT 2018
Section 29 of the cgst . The proper officer may either on his own motion or application filed by registered person or his legal heir ( in case of death of such person ) cancel the registration in prescribed manner and within prescribed period Section 29 of cgst act. The following pertinent points are relevant 1. whether the business has been discontinued 2. whether there is change in the constitution of the business 3. whether the taxable person other than the persons registered under Sec 25 (3) is no longer liable to be registered under section 24 of cgst act.
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