Cancellation of registration triggers requirement to file a final return and maintain tax liability and obligations despite cancellation. Order template for cancellation of registration sets out factual bases for finding a registration liable to cancellation (including no reply to show cause notice, adverse examination of reply, and non appearance or unsatisfactory hearing submissions), requires recording reasons and an effective cancellation date, mandates filing a final return in FORM GSTR 10 within three months and all pending returns, and confirms that liability to pay tax and discharge obligations for periods prior to cancellation remains unaffected.