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Section 56F

Cancellation of registration

of Service Tax Act 2018

ActIn forceProvision 71 of 124
Section 56F
(1)

Where a foreign registered person makes a notification under section 56E, the Director General may cancel the foreign registered person’s registration from the date the foreign registered person ceased to be liable to be registered under section 56D or from such later date as the Director General may determine if Director

General is satisfied that the foreign registered person can be deregistered.

(2)

Where there is no notification made under section 56E and the

Director General is satisfied that a foreign registered person has ceased to be liable to be registered under section 56D, the Director General may cancel the registration of the foreign registered person from the date the foreign registered person ceased to be liable to be registered

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under section 56D 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 foreign service provider was registered, such foreign service provider was not liable to be registered under section 56C or has ceased to be liable to be registered under section 56D, the Director General may cancel the registration of such foreign service provider with effect from the date as determined by the Director General in the notification in writing to such foreign service provider.