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    <title>Cancelletion of registration</title>
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    <description>An application for cancellation may be submitted while proceedings or appeals are pending; under Section 29(1)(a) registration will be suspended on the portal and one may discontinue filing returns after surrender, but the account remains open until an order of cancellation. Final cancellation will be effected only after payment of government dues and filing of all returns (including final return), and the department may await completion of audit; no fixed period is prescribed for passing the cancellation order after surrender.</description>
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