Mr. Hridya has obtained a voluntary registration under the GST law in the State of Madhya Pradesh in January but has not commenced the business till…

(a) As per section 29 (2) , one of the circumstances where registration can be cancelled by the proper officer from such date, including any retrospective date, as he may deem fit, after giving an opportuniy of being heard is where any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration. Thus, the action taken by the proper officer in the given case is justified in law. As per section 29 (2) read with rule 21, in the following cases, registration can be cancelled by the proper officer: (a) a person paying tax under composition scheme has not furnished the return for a financial year beyond three months from the due date of furnishing the said return.. (b) any registered person required to file return under section 39 (1) for each month or part thereof (i.e. monthly return filer), has not furnished returns for a continuous period of 6 months. (c) any registered person required to file return under proviso to section 39 (1) for each quarter or part thereof (Quarterly return under QRMP scheme), has not furnished returns for a continuous period of 2 tax periods. (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration (d) registration has been obtained by means of fraud, wilful misstatement or suppression of facts. (e) a registered person does not conduct any business from the declared place of business. (f) a registered person issues invoice/bill without supply of goods/services in violation of the provisions of the CGST Act, or the rules made thereunder. (g) a registered person violates the provisions of section 171. Section 171 contains provisions relating to anti-profiteering measure.(h) a registered person violates the provision of rule 10A. (i) a registered person avails input tax credit in violation of the provisions of section 16 of the CGST Act or the rules made thereunder.(j) a registered person furnishes the details of outward supplies in Form GSTR-1, as amended in Form GSTR-1A if any, under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods.(k) a registered person violates the provision of rule 86B.(l) a registered person violates the provisions of third or fourth proviso to rule 23 (1) .