Question 10: Determine with brief reasons, whether the following statements are True or False: (1) Registration under the CGST Act, 2017 can be cancelled by the proper officer, if the voluntarily registered person has not commenced the business within three months from the date of Registration. (ii) Electronic cash ledger balance of Rs.5,000 under the major head of IGST can be utilized for discharging the liability of major head of CGST