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<h1>Section 29 of Kerala GST Ordinance: Conditions and Procedures for GST Registration Cancellation Explained</h1> Section 29 of the Kerala Goods and Services Tax Ordinance, 2017, outlines the conditions and procedures for canceling a GST registration. A proper officer can cancel registration on their own or upon application by the registered person or their legal heirs. Cancellation may occur if the business discontinues, transfers, amalgamates, or changes constitution, or if the person is no longer liable for registration. Other grounds include non-compliance with regulations, failure to file returns, or fraudulent registration. Cancellation does not absolve tax liabilities incurred before cancellation. Additionally, cancellation under the Central GST Act is deemed applicable under this Ordinance. Upon cancellation, the registered person must settle input tax credits or output tax on stock and capital goods.