Cancellation or suspension of registration.

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....d within such period as may be prescribed, having regard to the circumstances where,-- (a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or ^4[(c) the taxable person is no longer ....

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....ishing the said return]; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for ^6[such continuous tax period as may be prescribed]; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has....

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.... The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act. (5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit....

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....d.     ************* NOTES:- 1. Inserted vide Section 14 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 2. Inserted vide Section 14 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 3. Inserted vide Section 14 of the Central Goods and Services Tax (Amendment) Act, 2018 w.e....