Section 26
Cancellation of registration
of Goods and Services Tax Act 2014
ActRepealedProvision 26 of 218
Section 26
(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.