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CGST Rules - Central Goods and Services Tax Rules, 2017

Rule 21

Registration to be cancelled in certain cases

This rule was made and amended vide the following notifications
Central Tax Notification No. 31/2019 (dated 28th June 2019)

The registration granted to a person is liable to be cancelled, if the said person,-

(a) does not conduct any business from the declared place of business; or

(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder; or

(c) violates the provisions of section 171 of the Act or the rules made thereunder.

1(d) violates the provision of rule 10A.

1Inserted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No. 31/2019 Central Tax (dated 28th June 2019)