Yes, he can apply for cancellation of registration after the completion of one year from the effective date of registration.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 55)
ॐ असतो मा सद्गमय
Yes, he can apply for cancellation of registration after the completion of one year from the effective date of registration.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 55)
Yes. In terms of section 25 (3) of the CGST Act, a person, though not liable to be registered under Section 22 or Section 24, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 6)