https://www.taxtmi.com/acts?id=23926 The proper officer may cancel or suspend GST registration for reasons such as discontinuation, transfer, change in constitution, cessation of liability, failure to furnish returns, failure to commence business after voluntary registration, or fraud, with opportunity of being heard; cancellation may be retrospective. Cancellation does not affect pre-cancellation tax liabilities. Cancellation under State/UT law is deemed cancellation under the Act. A cancelled registrant must pay an amount equal to input tax credit on stock or output tax on such goods, or a prescribed adjusted amount for capital goods, calculated as prescribed. en-us Mon, 27 Mar 2017 17:04:43 +0530 Thu, 18 Sep 2025 12:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23926 The proper officer may cancel or suspend GST registration for reasons such as discontinuation, transfer, change in constitution, cessation of liability, failure to furnish returns, failure to commence business after voluntary registration, or fraud, with opportunity of being heard; cancellation may be retrospective. Cancellation does not affect pre-cancellation tax liabilities. Cancellation under State/UT law is deemed cancellation under the Act. A cancelled registrant must pay an amount equal to input tax credit on stock or output tax on such goods, or a prescribed adjusted amount for capital goods, calculated as prescribed. Act-Rules GST Mon, 27 Mar 2017 17:04:43 +0530 https://www.taxtmi.com/acts?id=23926