https://www.taxtmi.com/acts?id=25478 The proper officer may cancel registration on application or on his own motion for business discontinuance, transfer, change in constitution, cessation of liability, prescribed contraventions, prolonged non-filing, failure to commence after voluntary registration, or fraud, with a date of effect that may be retrospective and subject to an opportunity of being heard. Cancellation does not relieve liability for prior tax and dues. A cancelled registrant must pay an amount equivalent to the input tax credit on stock, semi finished or finished goods, and on capital goods or plant and machinery held immediately before cancellation, or the output tax on such goods, calculated as prescribed. en-us Mon, 12 Jun 2017 11:06:45 +0530 Wed, 28 Jun 2017 13:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25478 The proper officer may cancel registration on application or on his own motion for business discontinuance, transfer, change in constitution, cessation of liability, prescribed contraventions, prolonged non-filing, failure to commence after voluntary registration, or fraud, with a date of effect that may be retrospective and subject to an opportunity of being heard. Cancellation does not relieve liability for prior tax and dues. A cancelled registrant must pay an amount equivalent to the input tax credit on stock, semi finished or finished goods, and on capital goods or plant and machinery held immediately before cancellation, or the output tax on such goods, calculated as prescribed. Act-Rules GST - States Mon, 12 Jun 2017 11:06:45 +0530 https://www.taxtmi.com/acts?id=25478