Rule 12
Process Of Cancellation Of Registration
If the registration of a registered person has to be cancelled owing to any circumstance mentioned in Sub-section (1) of Section 11 of the Act, and such registered person or his/her heir, in the event of his absence, makes an
application, setting out the circumstance for cancellation of registration, and accompanied by the tax return as referred to in Schedule -11 and the amount of tax to be paid, to the concerned Tax Officer to have registration cancelled within Thirty days from the date of occurrence of the circumstance for cancellation of the registration or if the concerned Tax Officer is confident that the registration of the registered person has to be cancelled because of existence of he circumstance as mentioned in Sub-section (1) of Section 11, the concerned Tax Officer has to get the
concerned registered person to pay the outstanding tax amount, cancel registration of such person and give information thereof to the concerned registered person or his heir or Department.
application, setting out the circumstance for cancellation of registration, and accompanied by the tax return as referred to in Schedule -11 and the amount of tax to be paid, to the concerned Tax Officer to have registration cancelled within Thirty days from the date of occurrence of the circumstance for cancellation of the registration or if the concerned Tax Officer is confident that the registration of the registered person has to be cancelled because of existence of he circumstance as mentioned in Sub-section (1) of Section 11, the concerned Tax Officer has to get the
concerned registered person to pay the outstanding tax amount, cancel registration of such person and give information thereof to the concerned registered person or his heir or Department.