https://www.taxtmi.com/acts?id=26645 Cancellation applies where business is discontinued, transferred, changed in constitution, or where registration was obtained by fraud or due to failure to furnish returns, and the proper officer may cancel with effect from a date including retrospectively after affording opportunity of being heard. Cancellation does not affect liability for tax or obligations prior to cancellation, and cancelled registrants must pay, by debit to electronic ledgers, an amount equal to the input tax credit on goods or capital goods held immediately before cancellation or the output tax on such goods, calculated as prescribed. en-us Wed, 21 Jun 2017 15:17:12 +0530 Mon, 10 Jul 2017 15:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26645 Cancellation applies where business is discontinued, transferred, changed in constitution, or where registration was obtained by fraud or due to failure to furnish returns, and the proper officer may cancel with effect from a date including retrospectively after affording opportunity of being heard. Cancellation does not affect liability for tax or obligations prior to cancellation, and cancelled registrants must pay, by debit to electronic ledgers, an amount equal to the input tax credit on goods or capital goods held immediately before cancellation or the output tax on such goods, calculated as prescribed. Act-Rules GST - States Wed, 21 Jun 2017 15:17:12 +0530 https://www.taxtmi.com/acts?id=26645