The Bihar Government has issued the Removal of Difficulty Order Dated 30th June 2020 under the Bihar Goods and Services Tax Act, 2017 for cancellation of registration by proper officer when:
- A registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or
- A person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
- Any registered person, other than a person specified in clause (b), 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.
Click here to read the order.
