When and how registration of a person is cancelled?

When and how registration of a person is cancelled?
Answer: Procedure for cancellation of VAT registration is given in sections
46 and 47 of the Federal VAT Bill, 2010. Registration can be cancelled in the following events:
(i) where a registered person ceases to make taxable supplies;
(ii) where a person is no longer required to be registered (e.g. falling below registration threshold);
(iii) where the supplies made by a registered person otherwise become exempt from VAT despite that a person continues making such exempt supplies. However, a person who is making taxable as well as exempt supplies is required to be registered; and
(iv) where a person has failed to comply with the VAT
obligations or is otherwise not entitled to be registered.