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<h1>Understanding GST Registration Cancellation: Section 29 Explains Reasons and Process for Business Changes or Non-Compliance.</h1> Section 29 of the Delhi Goods and Services Tax Act, 2017 outlines the conditions and procedures for the cancellation of GST registration. The proper officer can cancel registration due to business discontinuation, change in business structure, or if the registered person is no longer liable under specified sections. Cancellation can also occur for non-compliance with tax provisions, failure to file returns, or fraudulent registration. Despite cancellation, tax liabilities prior to cancellation remain. Cancellation under the Central GST Act applies similarly. Upon cancellation, the registered person must settle input tax credits or output tax liabilities on stock and capital goods as prescribed.