Section 29 – Cancellation of Registration
Section 29 of CGST Act, 2017 – Cancellation of Registration Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act – Section 29 Section 29(1): The proper officer may cancel the registration, either on his own motion or on an application filed by the registered person, in such circumstances and in such manner as may be prescribed. Section 29(2): The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where: (a) the business has been discontinued, transferred fully, or otherwise disposed of (b) there is any change in constitution of business (c) the taxable person is no longer liable to be registered (d) registered person has contravened provisions of the Act or Rules (e) person paying tax under composition scheme has not furnished returns for three consecutive tax periods (f) any registered person (other than composition) has not furni...