Cancellation of registration: grounds include business cessation, constitution change, non filing, fraud; input tax credit liability must be discharged.

The proper officer may cancel registration on application or sua sponte for business cessation, change in constitution, loss of liability, contraventions, non filing of returns, failure to commence after voluntary registration, or fraud; cancellation may be retrospective and follows an opportunity to be heard, does not affect pre cancellation tax liabilities, and triggers a payable amount equivalent to input tax credit or output tax on stock and capital goods calculated and payable in the prescribed manner.

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