Suo Moto Cancellation of registration may be initiated by the Tax Official for various situations as mentioned in the provisions of GST law like: –
· Failure to furnish Application for Enrollment within 3 months from the appointed day or such extended period specified.
· Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months.
· Supplies any goods and / or services without issue of any invoice, in violation of the provisions of the Act or rules made thereunder, with the intention to evade tax.
· Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax.
· Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due.
· Fails to pay any amount of tax, interest or penalty to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due.
· Person is no longer liable to deduct tax at source as per the provisions of GST Law.
· Person is no longer liable to collect tax at source as per the provisions of GST Law.
· Person no longer required to be registered under provisions of GST Law
· GST Practitioner is found guilty of misconduct in connection with any proceeding under the GST Law.
· Discontinuation/Closure of Business
· Change in Constitution leading to change in PAN