Explain circumstances when the Proper Officer can cancel registration under GST laws on his own.

The proper officer may cancel the registration of a person in following cases: (I) If the person is in default under section 29 of the CGST Act, 2017: The business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of or There is any change in the constitution of the business or The taxable person is no longer liable to be registered prescribed under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25 or A person paying tax under section 10 has not furnished returns for three consecutive tax periods or Any registered person, other composition supplier has not furnished returns for a continuous period of six months or Any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration or Registration has been obtained by means of fraud, willful misstatement or suppression of facts. (II) If the person is in default under Rule 21 of CGST Rules, 2017: Does not conduct any business from the declared place of business; or Issues invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder; or Violates the provisions of section 171 of the Act or the rules made thereunder; or Violates the provision of Rule 10A; or Avails input tax credit in violation of the provisions of section 16 of the CGST Act, 2017 or the rules made there under; or Furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or Violates the provision of Rule 86B.