Section 26
Cancellation of registration
of Goods and Services Tax Act 2014
Where a registered person makes a request in writing to cancel his registration or makes a notification under section 25, the Director General may cancel the person’s registration from such date as the Director General may determine if he is satisfied that the person can be deregistered.
(2)
Where the Director General is satisfied that a registered person has ceased to be registrable, the Director General may cancel his registration with effect from the day on which he ceased to be registrable or from such later date as the Director
General may determine.
(3)
Where the Director General is satisfied that on the day on which a registered person was registered he was not registrable, the Director General may cancel his registration with effect from the date of notification in writing by the Director General.
(4)
For the purposes of this section, “registrable” means liable to be registered under section 20 or eligible to be registered under section 24.