https://www.taxtmi.com/acts?id=30199 The proper officer may cancel registration on application or suo motu where business is discontinued, transferred, amalgamated, demerged, constitutionally changed, or where the person ceases to be liable. Cancellation may be retrospective; it may be imposed for prescribed contraventions, prolonged non-filing of returns, failure to commence business after voluntary registration, or registration obtained by fraud, subject to an opportunity of being heard. Cancellation does not affect liability for tax or dues prior to cancellation, and triggers payment by debit to the electronic credit or cash ledger equal to input tax credit on goods or the output tax on such goods, calculated as prescribed. en-us Sat, 08 Jul 2017 18:01:05 +0530 Tue, 18 Jul 2017 12:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30199 The proper officer may cancel registration on application or suo motu where business is discontinued, transferred, amalgamated, demerged, constitutionally changed, or where the person ceases to be liable. Cancellation may be retrospective; it may be imposed for prescribed contraventions, prolonged non-filing of returns, failure to commence business after voluntary registration, or registration obtained by fraud, subject to an opportunity of being heard. Cancellation does not affect liability for tax or dues prior to cancellation, and triggers payment by debit to the electronic credit or cash ledger equal to input tax credit on goods or the output tax on such goods, calculated as prescribed. Act-Rules GST - States Sat, 08 Jul 2017 18:01:05 +0530 https://www.taxtmi.com/acts?id=30199