Tax Officer may initiate the cancellation of registration if:



  • Taxpayer is not doing business from his registered place of business

  • Taxpayer violates provisions of GST Act or Rules

  • GST Registration was obtained by fraud or misstatement of facts

  • Taxpayer under regular scheme has not filed returns for a continuous period of 6 months

  • Taxpayer under composition scheme has not filed returns for three consecutive tax periods


Read more: Who can cancel GST Registration?