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<h1>GST registration cancellation orders require payment of outstanding tax, interest and penalty and specify effective date.</h1> Order cancels registration as a tax deductor or tax collector at source where the taxpayer failed to respond to a show cause notice, failed to appear, or where the department, after considering replies and hearings, concludes cancellation is warranted. It specifies reasons, an effective date of cancellation, reciprocal effect across Central and State GST, and requires payment of tax, interest, penalty and other dues within a stated period, with recovery measures indicated.
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