ॐ असतो मा सद्गमय
Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST Act. Also, the proper officer may, either on his own motion or on an application filed by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 25)
Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration. The application shall be made within 15 days of such change. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the registrant can himself carry out the amendments.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 24)
Yes. The Proper officer can reject the Application for registration in Form GST REG 05, if after filling the Application of registration in Form GST REG 01 the proper officer issued notice in Form GST REG 03 for further clarification and no response or no satisfactory response is given by the applicant.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 9)