Section 32(4) in Meghalaya Value Added Tax Act, 2003
(4)Subject to the provisions of sub-section (11), a dealer registered on application made and this section may apply in the prescribed manner, not less than six months before the end of a year, to the authority which granted him his certificate of registration for the cancellation of such registration to take effect at the end of the year in which the application for such cancellation is made, and the said authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly.
