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of <h1>Section 21: GST Registration Cancellation for Non-Compliance, Business Changes, or Fraudulent Registration</h1> Section 21 of the Model GST Law outlines the conditions and procedures for the cancellation of registration. A proper officer may cancel a registration based on business discontinuation, changes in business structure, or if the taxable person is no longer liable for registration. Cancellation can also occur due to non-compliance, such as failure to file returns, or if registration was obtained fraudulently. Prior to cancellation, a notice and opportunity for hearing must be provided. Cancellation does not absolve liability for prior dues, and the registered person must settle input tax credit or output tax on stock. Cancellation under one GST Act applies to both CGST and SGST Acts.
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