Section 12(3) in Punjab Goods and Services Tax Rules, 2017
(3)Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.
