Cancellation of registration: officer may cancel registration and post cancellation tax liabilities, including payment of input tax credit. Cancellation of registration permits the proper officer to cancel registration for events such as business discontinuation, change in constitution, cessation of liability, prescribed contraventions, non filing of returns, non commencement after voluntary registration, or fraud, subject to an opportunity to be heard. Cancellation may be retrospective. Cancellation does not relieve the person of liability to pay tax and other dues for periods before cancellation. Cancellation under the Central Act is deemed cancellation under this Act. A cancelled registrant must pay, via electronic ledger, an amount equal to input tax credit on stocked inputs, goods and capital goods or the output tax on those goods, calculated as prescribed.