Cancellation of GST registration: grounds, procedural hearing requirement, and obligation to remit input tax credit on stock and capital goods. The proper officer may cancel registration on his own motion or on application for business discontinuance, change in constitution, cessation of liability, prescribed contraventions, prolonged non filing of returns, failure to commence after voluntary registration, or fraud, after giving an opportunity of being heard. Cancellation does not relieve the person of tax or other obligations for periods prior to cancellation. Cancellation under the Central Act is deemed cancellation here. A cancelled registrant must pay, via electronic ledger, an amount equal to input tax credit on goods or the output tax on such goods, or a prescribed reduced amount for capital goods, calculated as prescribed.