Section 30 Central Goods and Services Tax Act, 2017
Revocation of cancellation of registration (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. 1[Provided that […]
Section 29 Central Goods and Services Tax Act, 2017
Cancellation 1[or suspension] of registration (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances […]
Section 28 Central Goods and Services Tax Act, 2017
Amendment of registration (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed. (2) The proper officer […]
Section 27 Central Goods and Services Tax Act, 2017
Special provisions relating to casual taxable person and non-resident taxable person. (1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall […]