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Sections & rules related to Section 29

Section 30 - Revocation of cancellation of registration
CGST Act, 2017

Section 30 of the CGST act explains the provisions relating to the revocation of cancelled GST registration. Any taxpayer whose registration is cancelled may apply for revocation of cancellation within 30 days..

Section 63 - Assessment of unregistered persons
CGST Act, 2017

CGST Act section 63, where a taxable person fails to obtain registration even though liable to do so, GST officer may proceed to assess the tax liability of such person

Rule 19 - Amendment of registration
CGST Rules, 2017

As per rule 19, Where there is any change in GST certificate, taxpayer shall submit an application electronically in FORM GST REG-14. Know more on amendment of registration

Rule 20 - Application for cancellation of registration
CGST Rules, 2017

CGST Rules | Rule 20, Taxpayer seeking cancellation of his registration shall electronically submit an application in FORM GST REG-16

Rule 21A - Suspension of registration
CGST Rules, 2017

CCGST Rules, Rule 21A - Where a registered person has applied for cancellation of registration, the registration shall be deemed to be suspended from the date of submission

Rule 22 - Cancellation of registration
CGST Rules, 2017

CSGT Rules | Rule 22 - GST officer shall issue a notice to the taxpayer in REG-17 requiring him to show cause why his registration shall not be cancelled.

Rule 44 - Manner of reversal of credit under special circumstances
CGST Rules, 2017

CGST Rule 44, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the taxpayer