Page 17 - Chapter 10 Registration

2. In case of amendment of core fields of information, the proper officer may, on CCP 10.08.33.00
the basis of information furnished or as ascertained by him, approve or reject Explain Voluntary Cancellation of Registration u/s 28 ?
amendments in the registration particulars in the prescribed manner. Such Answer:- The proper officer may,
amendment shall take effect from the date of occurrence of event warranting Ü either on his own motion or
such amendment. Ü on an application filed by the registered person or

3. However, where change relates to non-core fields of information, registration Ü by his legal heirs, in case of death of such person,
certificate shall stand amended upon submission of the application for cancel the registration, in such manner and within such period as may be prescribed,
amendment on the Common Portal. having regard to the circumstances where,

4. Where a change in the constitution of any business results in change of PAN of a a)Ü Business discontinued
registered person, the said person shall apply for fresh registration. The reason Ü Transferred fully for any reason including death of the proprietor
for the same is that GSTIN is PAN based. Any change in PAN would warrant a Ü Amalgamated with other legal entity
new registration. Ü Demerged or Ch10
Effective date of amendment in registration details can be earlier than the Ü Otherwise disposed of
Registration
date of submission of the application for amendment only when the b) Change in the constitution of the business
Commissioner orders the same for reasons to be recorded in writing c) the taxable person is no longer liable to be registered u/s 22 or 24 or intends to

optout of the registration voluntarily made under section 25(3)

08. Sec 29 – Cancellation of Registration
CCP 10.08.34.00
CCP 10.08.31.00
Whether the cancellation of registration certificate is permissible? Explain Circumstances when the proper officer can cancel registration on his own?
Answer : Yes. Any Registration granted under this Act may be cancelled by the Proper Answer:- The proper officer may cancel the registration of a person from such date,
Officer, in circumstances mentioned in Section 29 of the CGST Act . Also, the proper including any retrospective date, as he may deem fit, where,
1. Following contraventions done by the registered person:(Rule 21)
officer may, either on his own motion or on an application filed by the registered
(a) He does not conduct any business from the declared place of business, or
taxable person or by his legal heirs, in case of death of such person, cancel the
(b) He issues invoice/bill without supply of goods or services or both in violation of the
registration.
provisions of this Act, or the rules made thereunder.

CCP 10.08.32.00 (c) If he violates the provisions of section 171 of the CGST Act.*
What happens when the registration is obtained by means of wilful mis- * Section 171 of the CGST Act, 2017 contains provisions relating to antiprofeetering
statement, fraud or suppression of facts? [ICAI Material] measure.
Answer :- In such cases, the registration may be cancelled from such date including (d) Violates the provision of Rule 10A (furnishing of bank account details)

any retrospective date by the proper officer as per Section 29(2)(e). (e) avails input tax credit in violation of the provisions of section 16 of CGST Act or the

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CA Final GST Questioner