Non-filing of GST Returns
If a registered person under the regular scheme has not filed GST Returns for 6 months in a row.
Filing of Composite GST Returns
If a registered person under the composite scheme has not filed GST Returns for 3 months in a row.
No business activity
If anyone has opted for GST registration under the business name but has not begun any trade in the 6 months since the date of registration.
Unlawful GST Registration
If anyone has registered under GST through deceptive means, his GST Certificate will be cancelled immediately with retrospective effect.
Non-payment of GST
In case any GST tax evasion is found out from the taxpayer's side, his GST Certificate will be cancelled as a suitable legal action.
Flout of norms
GST registrant has violated any rules or provisions as, under CGST Act 2017, he will be subject to statutory GST cancellation.