https://www.taxtmi.com/acts?id=30372 Cancellation may be ordered retrospectively for contraventions, non filing, failure to commence after voluntary registration, or fraud, subject to opportunity to be heard. Cancellation does not relieve the person of liability for tax or other dues for periods prior to cancellation. Every cancelled registrant must pay, by debit to electronic ledgers, an amount equivalent to input tax credit on stock or capital goods or the output tax on such goods, whichever is higher, calculated in the prescribed manner, with a prescribed reduction for capital goods or plant and machinery. en-us Mon, 10 Jul 2017 14:30:59 +0530 Fri, 18 Aug 2017 12:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30372 Cancellation may be ordered retrospectively for contraventions, non filing, failure to commence after voluntary registration, or fraud, subject to opportunity to be heard. Cancellation does not relieve the person of liability for tax or other dues for periods prior to cancellation. Every cancelled registrant must pay, by debit to electronic ledgers, an amount equivalent to input tax credit on stock or capital goods or the output tax on such goods, whichever is higher, calculated in the prescribed manner, with a prescribed reduction for capital goods or plant and machinery. Act-Rules GST - States Mon, 10 Jul 2017 14:30:59 +0530 https://www.taxtmi.com/acts?id=30372