Cancellation of GST registration: procedural grounds, notice and show cause, final return obligations and revocation mechanism. Cancellation of registration under GST applies when a person is no longer liable to be registered, has ceased or transferred business, changed business constitution, obtained registration by fraud or misstatement, contravened statutory provisions, or failed to furnish required returns. The department may issue a show cause notice and cancel after enquiry; on cancellation the registrant must pay specified liabilities including recovery equivalent to input tax credit on stocks and capital goods and file a final return in the prescribed form. Revocation of departmental cancellation is available subject to conditions and officer scrutiny.