When can a registration be liable to cancellation : (i) If the person does not conduct business from the declared place of business (ii) Violates the provision of Rule 86 B (iii) Non-filing of returns for a continuous pe

CS Executive · Tax Laws · PYQS · June 2022
When can a registration be liable to cancellation : (i) If the person does not conduct business from the declared place of business (ii) Violates the provision of Rule 86 B (iii) Non-filing of returns for a continuous period of six months or for three consecutive tax period in case of composite dealer
(A) (i) & (ii)
(B) (i) & (iii)
(C) Only (i)
(D) (i), (ii) & (iii)

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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