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Cancellation of registration on the proper officer's motion (Sec 29(2)) may be triggered when:
AAll of the above
BComposition taxpayer has not furnished returns for three consecutive tax periods
CRegular taxpayer (other than composition) has not furnished returns for six consecutive tax periods
DRegistered person has contravened prescribed provisions
Answer & Solution
Correct answer: A. All of the above
1. Sec 29(2) grounds for officer-initiated cancellation:
2. (a) Contravention of Act/rules prescribed; (b) composition person fails to furnish returns for three consecutive tax periods; (c) regular person fails for prescribed consecutive periods (now read with Rule 21 — six months for normal, three quarters for QRMP);
3. (d) voluntarily registered person did not commence business within 6 months; (e) fraud/willful misstatement in registration.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 29(2)_
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