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of <h1>GST Registration Cancellation: Conditions, Procedures & Tax Liabilities Under Section 29 of Tripura GST Act, 2017</h1> The Tripura Goods and Services Tax Act, 2017, Section 29 outlines the conditions and procedures for the cancellation of GST registration. A proper officer can cancel registration on their own initiative or upon application due to business discontinuation, transfer, change in business constitution, or if the taxable person is no longer liable for registration. Registration can also be canceled for non-compliance, failure to file returns, or fraudulent registration. Cancellation does not absolve tax liabilities before the cancellation date. Upon cancellation, registered persons must settle input tax credits or output tax on stock and capital goods as prescribed. Cancellation under the Central GST Act is deemed applicable under this Act.
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