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?