https://www.taxtmi.com/acts?id=21535 Cancellation of registration may be ordered where business is discontinued, transferred, reconstituted, or where the person is no longer liable, and also for prescribed contraventions, prolonged non filing, or failure to commence after voluntary registration; registration obtained by fraud may be cancelled retrospectively, but no cancellation shall occur without a show cause notice and hearing. Cancellation does not relieve prior tax liabilities and is deemed to apply across parallel GST Acts; the cancelled registrant must pay an amount equal to input tax credit on inputs and goods in stock or the output tax on such goods, calculated as prescribed. en-us Wed, 15 Jun 2016 14:32:53 +0530 Thu, 16 Jun 2016 11:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21535 Cancellation of registration may be ordered where business is discontinued, transferred, reconstituted, or where the person is no longer liable, and also for prescribed contraventions, prolonged non filing, or failure to commence after voluntary registration; registration obtained by fraud may be cancelled retrospectively, but no cancellation shall occur without a show cause notice and hearing. Cancellation does not relieve prior tax liabilities and is deemed to apply across parallel GST Acts; the cancelled registrant must pay an amount equal to input tax credit on inputs and goods in stock or the output tax on such goods, calculated as prescribed. Act-Rules Bills Wed, 15 Jun 2016 14:32:53 +0530 https://www.taxtmi.com/acts?id=21535