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<h1>Orissa GST Act 2017: Registration can be canceled for business closure, ownership change, non-compliance, or fraudulent activities.</h1> The Orissa Goods and Services Tax Act, 2017, outlines conditions for the cancellation of registration. The proper officer can cancel registration on their own or upon application if the business discontinues, transfers ownership, changes constitution, or if the taxable person is no longer liable. Registration may also be canceled for contraventions, non-filing of returns, non-commencement of business, or fraudulent registration. Cancellation does not absolve tax liabilities incurred before cancellation. It is deemed concurrent with the Central GST Act cancellation. Upon cancellation, the registered person must pay an amount equivalent to input tax credit or output tax, calculated as prescribed.