The registered person may get his registration modified through the GST Common Portal:
(i) Provisions are made to apply through the portal for modification, cancellation and revocation. Under GST Registration Rules forms are prescribed for amendment, cancellation and revocation and the application at GST common portal is based on the same formats.
(ii) Proper officer may initiate action of cancellation of registration on his own motion in case registered person has contravened provisions of the acts, failed to furnish returns for three consecutive tax periods for composition dealer or not furnished return for continuous period of 6 months to other dealer or has not commenced his business within 6 months from taking registration or has obtained registration by means of fraud, willful misstatement or suppression of facts.
iii. The taxable person himself can apply for cancellation in case the business has been transferred fully or discontinued or there is any change in the constitution of the business resulting change in PAN etc.
iv. On filing application of amendment, cancellation or revocation or suo motu initiating action by the officer for cancellation as specified under sections 28,29 and 30 of the CGST Act, the applications so filed shall be transmitted to the proper officers of States/Centre or Union Territory as the case may be for appropriate decision/approval.
v. The proper officer may approve/cancel the application based on the facts and the provisions of law. However, before rejecting any such request, the proper officer has to follow the natural justice and give proper opportunity to the taxable person of being heard and submitting replies to the clarification sought if any.
vi. Any rejection, modification or revocation of the registration by a proper officer under any of 3 laws shall be deemed to be modified, rejection revocation under other GST laws also. |
