Cancellation of Registration: outlines grounds, liabilities, payment obligations, suspension and limited revocation including officer-initiated and voluntary cases Cancellation may be applied for by the taxpayer or effected by the proper officer on specified grounds; applications are generally filed within a 30 day period though the deadline may be liberally interpreted. Cancellation does not affect liability to pay tax or discharge obligations for periods prior to cancellation. The applicant must debit electronic credit or cash ledger for input tax in stock or output tax on such goods, file a final return, and may complete ledger debits when filing that return. Officer initiated cancellations can be revoked subject to conditions and filing of outstanding returns.