Question 9: Mr. X of West Bengal, a registered person under GST by virtue of section 22, needs your advice on following matter- (i) Can he apply for cancellation of registration on the ground his turnover is below the threshold limit for registration u/s. 22 and also the provisions of compulsory registration are not applicable to him? (ii) If yes, whether he is liable to issue tax invoice and furnish return during the pendency of cancellation of registration? BODOM ODNOBARDO LENNEL