Cancellation or suspension of GST registration for noncompliance may be imposed, with continued liability and ITC reversal requirements. The proper officer may cancel or suspend GST registration for reasons such as discontinuation, transfer, change in constitution, cessation of liability, failure to furnish returns, failure to commence business after voluntary registration, or fraud, with opportunity of being heard; cancellation may be retrospective. Cancellation does not affect pre-cancellation tax liabilities. Cancellation under State/UT law is deemed cancellation under the Act. A cancelled registrant must pay an amount equal to input tax credit on stock or output tax on such goods, or a prescribed adjusted amount for capital goods, calculated as prescribed.