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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Nagaland GST Act 2017: Registration can be canceled for business changes or non-compliance; tax liabilities remain post-cancellation.</h1> Under the Nagaland Goods and Services Tax Act, 2017, a proper officer may cancel a registration either on their own or upon application by the registered person or their legal heirs. Cancellation may occur if the business is discontinued, transferred, or if there is a change in business structure. Additionally, registration may be canceled for non-compliance, such as failure to file returns or fraudulent registration. Cancellation does not absolve tax liabilities prior to the cancellation date. If registration is canceled, the person must settle input tax credits or output tax on stock and machinery, with specific calculations prescribed.