Cancellation of registration: officer may cancel registration for discontinuance, non compliance or fraud, with liability and payment obligations. Section 29 empowers the proper officer to cancel GST registration suo motu or on application where the business is discontinued, transferred, or its constitution changes, where registration liability ceases, for prescribed contraventions, prolonged non-filing of returns, failure to commence business for voluntary registrants, or where registration was obtained by fraud or suppression, subject to an opportunity of being heard. Cancellation may be retrospective, does not affect liabilities for prior periods, is deemed to follow Central GST cancellation, and requires the cancelled registrant to pay an amount equivalent to input tax credit on stocks and capital goods or the output tax on such goods as prescribed.