Cancellation of registration: officers may revoke registration for discontinuance, change of constitution, non compliance, or fraud, with hearing. Cancellation is permitted for discontinuance, transfer, change in constitution, non liability, non compliance, failure to commence after voluntary registration, or fraud; the proper officer may cancel from a suitable date including retrospectively but must provide an opportunity of being heard. Cancellation does not relieve the person of tax or other dues for prior periods. Cancellation under the central enactment is deemed cancellation under this Act. A cancelled registrant must pay an amount equal to input tax credit on stock, inputs in semi finished or finished goods, or capital goods and plant and machinery immediately before cancellation or the output tax on such goods, whichever is higher, calculated as prescribed.