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


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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