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Cancellation or Suspension & Revocation of GST Registration

Cancellation of GST Registration means the permanent closure of the GSTIN in some circumstances such as closure/transfer/change in constitution of the business etc. and it can be applied by filing an application on the GST Portal and by the Proper officer Suo-moto in the circumstances such as non-filing of returns, fraud, contravention of provisions of the Act etc.

Source Taxguru

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