CMA Intermediate · Direct and Indirect Taxation · Registration
Under the CGST Act, 2017, which of the following is a ground on which the proper officer may cancel a registration from a date, including a retrospective date, that he deems fit, after giving the person an opportunity of being heard?
The proper officer may cancel registration, even retrospectively, where it was obtained by fraud, wilful misstatement or suppression of facts. This is a listed ground under section 29(2), and a hearing must be given first. Change of residence, bank name or return frequency are not grounds.
- AThe registered person has shifted his residence to another city
- BThe registered person has changed the name of his bank
- CThe registration was obtained by fraud, wilful misstatement or suppression of factsCorrect
- DThe registered person has opted to file returns quarterly
Explanation
Section 29(2) lists the grounds for cancellation from a date the officer deems fit, including retrospective. Clause (e) covers registration obtained by fraud, wilful misstatement or suppression of facts. The other options are not grounds listed in section 29(2).
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