## Cancellation of Registration [Section 29]
Cancellation can be initiated by two routes:
```
Cancellation of Registration
|
┌──────────────┴──────────────┐
Voluntary Cancellation Suo-moto Cancellation with SCN
(By registered person) (By department)
```
### A. Voluntary Cancellation by Registered Person
Application shall be filed within 30 days from occurrence of any of the following events:
1. Discontinuance of business — including transfer, amalgamation, merger, demerger, disposal, or death.
2. Change in constitution of business (e.g., proprietorship → partnership).
3. Business is no longer liable to be registered under Section 22 or 24.
4. Business opts out of voluntary registration.
### B. Suo-moto Cancellation by Proper Officer
P.O. may cancel registration from a date he decides (including a retrospective date) in any of the following cases:
1. Registration obtained by fraud, wilful misstatement, or suppression of facts.
2. Voluntary registration taken but business not commenced within 6 months.
3. Composition supplier has not filed return for 3 months beyond due date.
4. Contravention of provisions, including any of the following:
- Does not conduct business from declared place
- Does not furnish bank account details within specified time
- Issues invoices/bills without actual supply of goods/services
- Avails ITC in violation of the Act
- Monthly return filer — fails to file returns for 6 continuous months
- Quarterly return filer — fails to file for 2 continuous tax periods
- Violates Rule 86B (maximum 99% of liability through ITC)
- Outward supplies in GSTR-1/GSTR-1A exceed those in GSTR-3B for one or more periods
- Violates 3rd/4th proviso of Rule 23(1) — returns not filed within time prescribed after revocation