Cancellation of GST registration allows officers to revoke registration for specified breaches and requires input tax credit liability payment. Cancellation permits the proper officer, on application or on his own motion, to cancel registration where business has ceased, changed, been transferred, amalgamated, demerged, or the person ceases to be liable; or where prescribed contraventions, prolonged non filing, failure to commence after voluntary registration, or registration obtained by fraud, wilful misstatement or suppression of facts occur, subject to an opportunity of being heard. Cancellation does not affect liability for tax or obligations prior to cancellation. A cancelled registrant must pay, via electronic credit or cash ledger, an amount equal to input tax credit on stock and capital goods or the output tax payable on such goods, under prescribed calculation rules.