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    <description>Applications for cancellation of registration must be submitted electronically via the Common Portal in the prescribed form, including details of closing stock and liability and any supporting documents either directly or through a notified Facilitation Centre. No cancellation application by a voluntarily registered person will be considered within a minimum one-year period from the effective date of registration. Taxpayers other than those under the composition/alternative payment regime must furnish a final return before cancellation proceeds.</description>
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