A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.70 When an entity must apply for cancellation of registration of a GST branch
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.70
When an entity must apply for cancellation of registration of a GST branch(1) If an entity has a * GST branch and the entity is not * carrying on any * enterprise through the branch, the entity must apply to the Commissioner in the * approved form for cancellation of the * registration of the branch.
(2) The entity must lodge its application within 21 days after
the day on which it ceased to * carry on any * enterprise through the branch.