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<h1>Order of cancellation of provisional GST registration requires payment including reversal of input tax credit within prescribed timeframe.</h1> Order cancelling a provisional GST registration for failure to reply to a show cause notice or appear at hearing, or on departmental finding of grounds for cancellation; specifies the effective date and provides that cancellation under Central or State GST is deemed cancellation under the corresponding other Act; requires payment of tax, interest, penalty and other amounts including reversal of input tax credit on goods in stock and capital goods within the prescribed period, failing which amounts will be recovered under the Act and Rules.
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