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Cancellation of gst registration

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(Querist)
22 November 2018 Dear All

What is the Tax liability of composition dealer in case of cancellation of registration (due to death of proprietor) under GST.

Is composition dealer liable to pay tax on stock lying on the date of cancellation (due to death of proprietor)

Thanks.
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Vishakha Kejriwal.

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Vishakha Kejriwal. (Expert)
23 November 2018 A composition dealer is not liable to pay tax on stock lying in the event of cancellation.

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