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If a registered person under the regular scheme has not filed GST Returns for 6 months in a row.
If a registered person under the composite scheme has not filed GST Returns for 3 months in a row.
If anyone has registered under GST through deceptive means, his GST Certificate will be cancelled immediately with retrospective effect.
If anyone has opted for GST registration under the business name but has not begun any trade in the 6 months since the date of registration.
In case any GST tax evasion is found out from the taxpayer’s side, his GST Certificate will be cancelled as a suitable legal action.
GST registrant has violated any rules or provisions as, under CGST Act 2017, he will be subject to statutory GST cancellation.
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