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<h1>GST officer may suspend or cancel registration under Section 29 for discontinuance, transfer, fraud, non-filing, or non-commencement</h1> The competent officer may cancel or suspend a GST registration on own motion or application where the business is discontinued, transferred, reconstituted, merged, demerged, where the person is no longer liable or opts out, or for prescribed contraventions including failure to file returns, non-commencement after voluntary registration, or fraud/misstatement. Suspension may occur during pendency of cancellation proceedings. Cancellation can be retrospective, but the registrant remains liable for taxes and obligations for periods before cancellation. Cancellation under State/UT law is treated as cancellation under the Central Act. A cancelled registrant must remit, from electronic ledgers, input tax credit or output tax on stocked inputs and specified capital goods as prescribed.