Section 24(4) in Himachal Pradesh Goods and Services Tax Rules, 2017
(4)Every person registered under any of the existing laws, who is not liable to be registered under the Act may, [on or before 31st December, 2017] [Substituted 'on or before 31st October, 2017' by Notification No. EXN-F(10)-41/2017, dated 29.11.2017 (w.e.f. 27.6.2017).], at his option, submit an application electronically in Form GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.
