https://www.taxtmi.com/acts?id=26969 The proper officer may cancel registration on application or sua sponte for business cessation, change in constitution, loss of liability, contraventions, non filing of returns, failure to commence after voluntary registration, or fraud; cancellation may be retrospective and follows an opportunity to be heard, does not affect pre cancellation tax liabilities, and triggers a payable amount equivalent to input tax credit or output tax on stock and capital goods calculated and payable in the prescribed manner. en-us Thu, 22 Jun 2017 15:09:36 +0530 Thu, 22 Jun 2017 15:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26969 The proper officer may cancel registration on application or sua sponte for business cessation, change in constitution, loss of liability, contraventions, non filing of returns, failure to commence after voluntary registration, or fraud; cancellation may be retrospective and follows an opportunity to be heard, does not affect pre cancellation tax liabilities, and triggers a payable amount equivalent to input tax credit or output tax on stock and capital goods calculated and payable in the prescribed manner. Act-Rules GST - States Thu, 22 Jun 2017 15:09:36 +0530 https://www.taxtmi.com/acts?id=26969