Punjab Sales Tax on Services Act, 2012

Chapter-IV

REGISTRATION

From: 2023-11-01 - To: 0000-00-00 1[29. De-registration.- (1) The 1[Commissioner] may de-register a registered person or such class of registered persons not required to be registered under this Act. (2) Where any person registered under this Act believes that he does not satisfy the requirements for registration specified in section 25, he may make an application to the 1[Commissioner] to be de-registered. (3) If upon receiving such an application, the 1[Commissioner] is satisfied that the person is not required to be registered under this Act and has fulfilled the…