https://www.taxtmi.com/acts?id=23926 Registration under GST may be cancelled, and in pending cancellation proceedings may be suspended, where the business is discontinued, transferred, amalgamated, demerged, otherwise disposed of, or where the person is no longer liable to registration or opts out of voluntary registration. Cancellation may also follow prescribed contraventions, failure to furnish returns, non-commencement of business after voluntary registration, or fraud, subject to an opportunity of being heard. Cancellation does not affect prior tax liability, and the cancelled person must pay the prescribed amount for input tax credit on stock and capital assets. en-us Mon, 27 Mar 2017 17:04:43 +0530 Thu, 25 Jun 2026 16:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23926 Registration under GST may be cancelled, and in pending cancellation proceedings may be suspended, where the business is discontinued, transferred, amalgamated, demerged, otherwise disposed of, or where the person is no longer liable to registration or opts out of voluntary registration. Cancellation may also follow prescribed contraventions, failure to furnish returns, non-commencement of business after voluntary registration, or fraud, subject to an opportunity of being heard. Cancellation does not affect prior tax liability, and the cancelled person must pay the prescribed amount for input tax credit on stock and capital assets. Act-Rules GST Mon, 27 Mar 2017 17:04:43 +0530 https://www.taxtmi.com/acts?id=23926