Cancellation of registration: prescribed grounds and procedures require opportunity to be heard and liability for prior tax remains.

The proper officer may cancel registration for specified business changes or non compliance, subject to an opportunity of being heard. Cancellation may be retrospective; it does not affect liability for tax and other dues for periods prior to cancellation. A cancelled registrant must pay, via electronic ledger debit, an amount equivalent to the input tax credit on inputs, goods and capital goods held immediately before cancellation or the output tax on such goods, whichever is higher, calculated and adjusted in the prescribed manner.

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