Deemed cancellation of VAT registrations: option to continue registration creates MVAT/CST return obligations for eligible sellers. Registration of dealers who did not sell any of the six specified goods during 2016 17 is deemed cancelled from the appointed date; such dealers may apply to revoke cancellation or use a web utility to elect to remain registered for those goods, and making that election will create MVAT/CST return filing obligations for periods starting from the appointed date. A departmental list of identified dealers is published and eligible dealers are cautioned to elect continuation only if they actually sell the specified goods.