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    <description>GST registration cancellation covers (1) grounds for voluntary cancellation and officer initiated cancellation including non filing, fraud, discontinuance or transfer of business; (2) the show cause, reply and order sequence using prescribed forms; (3) revocation of cancellation by application subject to conditions and timelines; and (4) post cancellation obligations including payment of outstanding tax, reversal or payment in lieu of input tax credit on stock and capital goods.</description>
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