Cancellation of GST registration triggered by cessation, non compliance or fraud requires notice, retains pre cancellation tax liabilities. Cancellation of registration may be ordered where business is discontinued, transferred, constitutionally changed, no longer liable, for contraventions, or prolonged non filing; fraudulent procurements permit retrospective cancellation. A show cause notice and hearing are required unless cancellation is sought by the registrant. Cancellation does not relieve pre cancellation tax liabilities and is cross operative between the CGST and SGST Acts. A cancelled registrant must pay, via electronic ledger, an amount equal to input tax credit on inputs and stock (or output tax on those goods), with a prescribed reduced adjustment for capital goods, and calculations are to be prescribed.