Answer

1. F

   Facts

   Yes. Sec 29(2) allows the officer to cancel registration of a composition taxpayer who does not file returns within the specified time, after a show cause notice.

2. P

   Provisions and law

   • Sec 29(2), CGST Act 2017The officer may cancel registration for reasons such as non-filing of returns, business not conducted from the declared place, or registration obtained by fraud.
   • Sec 39(2), CGST Act 2017A composition taxpayer furnishes a statement every quarter (CMP-08) and a return every year (GSTR-4).
   • Rule 62, CGST Rules 2017A composition taxpayer files CMP-08 by the 18th of the month after each quarter and GSTR-4 by 30 June after the year (Notification 12/2024-CT).
3. A

   Analysis

   Before cancellation you get a REG-17 notice and a chance to reply. File all pending CMP-08s and GSTR-4s with interest and late fee to show compliance. A cancelled registration can be revoked within the time allowed if you file all returns. Also remember returns cannot be filed after three years from their due date.

4. C

   Conclusion

   1. 1List pending CMP-08 and GSTR-4.
   2. 2File them with interest and late fee.
   3. 3Reply to any REG-17 notice within time.
   4. 4Keep acknowledgements.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.