1. Is one's visa cancelled immediately when there's no re-entry ?
1. What's the rule about returning the work permit book when the visa has been cancelled ?
1. Is there a problem to just have the WP till it expires?
Answer summary
When leaving Thailand without re-entry, the cancellation of a visa depends on the visa type. For a 90-day non-B visa, it's advised to cancel the work permit before leaving, but not doing so might not cause immediate issues. However, if the visa is an extended stay from immigration, both the work permit and the extension must be cancelled to avoid fines in the future. After returning, the work permit can be cancelled by taking it to the previous employer, which is a quick process.
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Mithlesh *********
Nothing will happen. Just when you comeback bring your work permit book, and give to your old employee to cancel it. It will take 1 day to cancel. Thats it. Then your new employer can create new work permit
If you're on the initial 90 day non-B visa, you should cancel your work permit before you leave but it visa wise shouldn't cause you any issues if you don't.
If you're on an extension of stay you got from immigration, you must cancel your permit and then cancel your extension before you leave or you will be fined 20,000 baht if you ever try to get a long term visa/extension again in the future.