Cancellation of registration can follow business cessation, non filing, fraud, or non commencement, with notice and input tax recovery. Cancellation of registration may be ordered where business is discontinued, transferred, reconstituted, or where the person is no longer liable, and also for prescribed contraventions, prolonged non filing, or failure to commence after voluntary registration; registration obtained by fraud may be cancelled retrospectively, but no cancellation shall occur without a show cause notice and hearing. Cancellation does not relieve prior tax liabilities and is deemed to apply across parallel GST Acts; the cancelled registrant must pay an amount equal to input tax credit on inputs and goods in stock or the output tax on such goods, calculated as prescribed.