Cancellation and surrender of GST registration: procedural grounds, notice and revocation mechanisms govern deregistration consequences. Registration may be surrendered or cancelled for closure, reduced turnover, transfer, amalgamation, non commencement, or failure to furnish required documents; surrender yields an electronic acknowledgement and deemed unregistered status, with system prompts to update contact details until dues are settled. Authorities may cancel for non submission after reminders, contraventions, or prolonged non filing (excluding continuous nil returns), subject to a system notice, an opportunity to be heard, and natural justice. Revocation of surrendered or cancelled registration can be sought from the authority that acted; cancellation by one (Centre or State) is deemed effective for the other, and all actions have prospective effect.