Q 75. Can the proper Officer Cancel the Registration on his own?

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Ans. Yes, in certain circumstances specified under section 21(2) of MGL, the proper officer can cancel the registration on his own. Such circumstances include not filing return for a continuous period of six months (for a normal taxable person) or three months (for a compounding taxpayer), and  not  commencing  business  within  six  months  from the…

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