gst certificate surrender procedure

Suo moto cancellation of GST registration

Suo Moto Cancellation of GST Registration means cancellation of registration by GST Officer on its own. There must be a valid reason for initiation of proceeding for Suo moto cancellation as specified under Section 29(2) of the CGST/SGST Act. Once GST registration has been received the same could not be revoked unless an assessee applied …

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