As per Rule 21 of CGST Rules, 2017, the proper officer may cancel the registration of a person who has taken voluntary registration under Section 25(3) has not commenced business within ............ from the date of regi

CS Executive · Tax Laws · PYQS · December 2022
As per Rule 21 of CGST Rules, 2017, the proper officer may cancel the registration of a person who has taken voluntary registration under Section 25(3) has not commenced business within ............ from the date of registration.
(A) 3 months
(B) 6 months
(C) 9 months
(D) 12 months

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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