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of <h1>GST Registration Cancellation: Conditions, Procedures, and Liabilities Under Section 29 of the Madhya Pradesh GST Act, 2017</h1> Section 29 of the Madhya Pradesh Goods and Services Tax Act, 2017, outlines the conditions and procedures for the cancellation of GST registration. A proper officer can cancel registration due to business discontinuation, transfer, change in business constitution, or if the taxable person is no longer liable under specific sections. Cancellation can also occur for contravening provisions, failure to file returns, or fraudulent registration. The cancellation does not negate tax liabilities prior to cancellation. Additionally, cancellation under the Central GST Act applies to this Act. Upon cancellation, registered persons must settle input tax credits on stock or pay output tax, calculated as prescribed.
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