Cancellation of registration

(1) A registered person who is no longer required, or will not be required, by this Act to be registered may apply in writing to the Commissioner to have his registration cancelled. (2) Whether or not a registered person has applied to have his registration cancelled, the Commissioner may cancel the registration of a person if it appears to the Commissioner that the person will not be required to be, and should not continue to 47 (3) Where a registered person has applied to have his registration cancelled the Commissioner may refuse to cancel the registration on the ground that the person has, within the last two years, made supplies by reason of which he has been required to be registered, but nothing in this sub-section limits the grounds on which the Commissioner may refuse to cancel the registration of a person. (4) Where a person who is registered under section 26 fails to commence making taxable supplies, the Commissioner may, subject to sub-sections (5), (6) and (7), cancel the registration of that person and that person shall be required to pay to the Commissioner within twenty-five days of cancellation of his registration or such further period as the Commissioner may allow, an amount equivalent to all input tax that had been refunded him during the period of his registration. (5) Before the Commissioner cancels a registration under sub-section (4), he shall serve a notice on the registered person requiring him to show cause why he should not exercise his powers under that sub-section. (6) Where a person served with a notice under sub-section (5) satisfies the Commissioner that that person– (a) intends to make taxable supplies; and (b) is taking steps to commence making those the Commissioner shall not cancel his registration. (7) Where a person served with a notice under sub-section (5) satisfies the Commissioner that– (a) at the time of his registration, he intended to make taxable supplies; 48 (b) he made reasonable efforts to make those (c) he no longer intends to make those supplies; and (d) he has reasonable grounds for his change of intention; the Commissioner shall cancel his registration, and that person shall be required to pay an amount equivalent to all input tax refunded to him after the date of the notice or if it appears to the Commissioner that he ceased to intend to make taxable supplies on a date earlier than the date of that notice, after that earlier date. (8) A registered person aggrieved by a cancellation under sub-section (4) may appeal to the GST Appeal Board established under section 41. (9) The Commissioner shall give notice of the cancellation of the registration of a person personally to the person or his agent or by registered post addressed to the person and the cancellation shall not have effect before– (a) where the notice is given personally, the day on which it was given; (b) where the notice is given by registered post– (i) the day on which it is received by the person; or (ii) the day that is fifteen days after the day on which it was posted, whichever is the earlier. (10) A person who, in accordance with sub-section (9) is given notice of the cancellation of his registration shall, within 49 fifteen days after the cancellation has effect, return to the Commissioner his certificate of registration and any copies thereof that have been issued in accordance with section 27. (11) A person who contravenes sub-section (10) commits an offence and is liable on summary conviction to a fine of not less than one thousand dollars and not exceeding three thousand dollars and an additional fine of one hundred dollars in respect of each day during which the offence has continued, or to imprisonment for a period not exceeding one year, or to both such fine and imprisonment. (12) The obligations and liabilities under this Act of person in respect of anything done or omitted to be done while that person was a registered person are not affected by that person ceasing to be a registered person. Payment of the Tax