Section 27(4) in The Gujarat Value Added Tax Act, 2003
(4)The certificate of registration shall be deemed to be inoperative-(a)in case of clause (a) or (b) of sub-section (1), with effect from the date of discontinuance or, as the case may be, transfer of the business;(b)in case of clause (c), (d), (e) or (f) of sub-section (1), from the date on which the dealer's liability to pay tax has ceased.notwithstanding the fact that the order of cancellation is passed or not or that the particulars of the dealer regarding cancellation are published as required under subsection (11), or not.
