The proper officer may cancel the registration of a person from such date, including any retrospective date, he may deem fit, where any person who has taken voluntary registration under section 25(3) of CGST Act, 2017 ha

CS Executive · Tax Laws and Practice · PYQS · December 2021
The proper officer may cancel the registration of a person from such date, including any retrospective date, he may deem fit, where any person who has taken voluntary registration under section 25(3) of CGST Act, 2017 has not commenced business within ............ from the date of voluntary registration.
(A) 3 months
(B) 6 months
(C) 1 year
(D) 2 years

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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