(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
(b) there is any change in the constitution of the business; or
(c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24.
(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or
(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts:
Section 29 • The Goa Goods and Services Tax Act, 2017
29. Cancellation of registration.
the-goa-goods-and-services-tax-act-2017-sec-29.json
•
Section 29
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"title": "29. Cancellation of registration.",
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"content": "(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or\n(b) there is any change in the constitution of the business; or\n(c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24.\n(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or\n(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or\n(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or\n(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or\n(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts:",
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