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# GST Changes Applicable From 01.01.2021: Voluntarily Registered Persons Can Opt for Cancellation - (29 Dec 2020)

GOODS AND SERVICES TAX

Finance Act, 2020 has amended Section 29(1) of the Central Goods and Service Act, 2017 to provide that even a registered person who has obtained the registration voluntarily can opt for cancellation if such person is otherwise not required to be registered mandatorily under Section or Section 24 of the Act.

Tags : FINANCE ACT   2020   CENTRAL GOODS AND SERVICES ACT   2017   CANCELLATION OF REGISTRATION  

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