Cancellation or suspension of registration.

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....ithin 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 liable to be registered u....

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....erson, 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 been obtained by means of fraud, wilful misstatement or suppression of ....

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....erritory 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 of input tax in respect of inputs held in stock and inputs contained in semi-finished or fin....

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....s 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.f 01-02-2019 4. Substituted vide Section 121 of the Finance Act, 2020 w.e.f. 01-01-2021 before it w....