Cancellation of GST registration: may follow for discontinued business, non filing, fraud, and triggers recovery of input tax credit. The proper officer may cancel registration for discontinuance, transfer, change in constitution, loss of liability, non compliance including prolonged non filing, failure to commence business after voluntary registration, or registration obtained by fraud, after giving an opportunity to be heard. Cancellation may be retrospective and does not relieve the person of tax or other liabilities for prior periods. A person whose registration is cancelled must pay, via electronic credit or cash ledger, an amount equal to the input tax credit on stock and capital goods or the output tax on such goods, calculated as prescribed.