Amendment status not verified — confirm the current text below against the official source.
’45 .3“, Prowded further that the proper ofiicer shall not reject the apphtation for amendmentinthe registration particulars without giving thepersonanopporthnity ofbeingheard. . i (3) Any rejectionor app “I, Central Goods andSerVices Tax Actshall be deemed to . fih‘n filof amendments under the be a rejection or approval under this Act. (1) Theproperofficermay,eitheron hisown motion or on . 7“?" (2) TheproperoHicer niay cancel theregistration ofa person v an applicationfiledby the registered person or by his legal heirs, in case of death of such person, cancel the 7 registration,in such manner and, within such period as maybeprescribed, having regard to the circumstances thre,4 ‘ . (a) fiebunnesshabemdmnnmeduansferredfully *for any ream indndiiig death of the proprietor. ,malgamatedmfioflnhgalumtxdanagedor otherwfieWof-or -~ --- (b)there is anychange in fieConstitutmn of the business; or ‘ ' . (C), the taxable person, other thanthepersonregistered ’ " under sub-section (3) of section25, is no longer, liableto beregistered under section 22 or section 24 , . from such date, including anyretmspective date, as he may deem fit, where,- (a) the registered person has contravened such . provisionsofthe Act or the rulesmade thereunder as may beprescribed,or (b) ‘a person paying tax under section10 has not ' furnished returns foirthreefeonsecutive tax periods; ' 01’ (c) any person,other thana person specifiedin clause ‘ (b), has not Wed returnsfor a continuous period ofsix months; or 7.‘*(sl)._ any person who hasiakengyoluntary registration under nib—section ($3); of; section 25 has . not commenced business within six months from the date ofregistration; or mate) i, registrationhasbéen obtained by_ fneans of fraud, “5‘ Wiflful'misstatement orsuppressionoffacts. Prbv’idedthat theproper-‘ofiicer shall not canceltheregistration without giving the person an opportunity ofbeing heard. Cancellation of (3)" 46 The cancellation of registration under this section shall notafl'eettheliabilityofthetaxablepersontopaytaxand ; other dues undenthis Act or to e anyhpligation {K} under this Act or. theroles thereunder for any (4) A (5) period prior to the date of cancellation whether or not such tax and other dues are determined before or after ' .1the date ofcancellation * The cahcellation ofregistration undertheCentral Goods ' and Services Tax Act shall bedeemedtobe a cancellation ' "oi’registration underthisAct. "35.7 Everyaegistered person whoseW is cancelled A shall payian amount, byway-otidebitin the electronic credit ledger or electronic cash ledger.equivalent to the creditofmputtaxinrespectofinpntsheldmstockand inputs containedin semi-finished orfinished goods held V in stockorcapitalgoodsorplantandmachmeryon the dayimmediatelyprecedingthedateofsuchmncellation . _, or the output tax payable on such goods, whichever'is A higher, calculated'in such manner asmaybe prescribed: Providedthatin case ofcapitalgoods’orplant andmachinery, the taxable person shall pay anamount equalto the input tax credit taken on the said Capital goods or plant and machinery, reduced 'bysuchpercentagepointsas maybeprescribedorthetaxonthe transaction value of such capital goode or plant and machinery under section 15, whicheveris higher. (6)