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of <h1>Cancellation of GST Registration under Meghalaya GST Act 2017 for Discontinuation, Transfer, or Violations</h1> Under the Meghalaya Goods and Services Tax Act, 2017, a proper officer can cancel a registration either on their own or upon application by the registered person or their legal heirs. Cancellation can occur if the business is discontinued or transferred, there is a change in business constitution, or the person is no longer liable for registration. Cancellation can also happen if there are violations of the Act, failure to file returns, non-commencement of business, or fraudulent registration. Cancellation does not absolve tax liabilities prior to cancellation. It is deemed concurrent with cancellation under the Central GST Act. Upon cancellation, the registered person must settle input tax credits or output tax on stock and capital goods.
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