Cancellation of GST registration: triggers, hearing requirement, and reversal of input tax credit obligations on held goods. The proper officer may cancel registration on grounds such as business discontinuation, change of constitution, loss of liability, contraventions, prolonged non-filing, failure to commence after voluntary registration, or registration obtained by fraud; cancellation requires an opportunity of being heard. Cancellation does not relieve the person of tax liabilities for prior periods. Cancellation under central law is deemed cancellation under the state law. The cancelled registrant must pay an amount equal to the input tax credit on stock, inputs in goods, and capital goods or plant and machinery held immediately before cancellation or the output tax on such goods, whichever is higher, calculated as prescribed.