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<h1>Section 26: GST Registration Can Be Cancelled for Non-Compliance or Fraud, but Tax Liabilities Remain Post-Cancellation.</h1> Section 26 of the Model GST Law outlines the conditions and procedures for the cancellation of registration. A proper officer can cancel registration due to business discontinuation, changes in business constitution, or if the person is no longer liable to be registered. Cancellation may also occur if the registered person contravenes the Act, fails to file returns, or if registration was obtained fraudulently. The officer must provide a notice and opportunity to be heard before cancellation, except when initiated by the registrant. Cancellation does not absolve tax liabilities prior to cancellation, and specific financial obligations must be settled upon cancellation.