https://www.taxtmi.com/acts?id=25792 The proper officer may cancel registration on grounds such as business cessation, change in constitution, loss of liability, prolonged non-filing, failure to commence after voluntary registration, contraventions or fraud, but only after giving an opportunity of being heard. Cancellation may be retrospective, does not relieve pre-cancellation tax liabilities, and triggers payment by debit to the electronic credit or cash ledger of an amount equivalent to input tax credit on stock and capital goods or the output tax on such goods, computed in the prescribed manner. en-us Sat, 17 Jun 2017 11:22:44 +0530 Fri, 28 Jul 2017 15:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25792 The proper officer may cancel registration on grounds such as business cessation, change in constitution, loss of liability, prolonged non-filing, failure to commence after voluntary registration, contraventions or fraud, but only after giving an opportunity of being heard. Cancellation may be retrospective, does not relieve pre-cancellation tax liabilities, and triggers payment by debit to the electronic credit or cash ledger of an amount equivalent to input tax credit on stock and capital goods or the output tax on such goods, computed in the prescribed manner. Act-Rules GST - States Sat, 17 Jun 2017 11:22:44 +0530 https://www.taxtmi.com/acts?id=25792