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. 03/2019 (dated 29th January 2019)
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.

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

1

21A. Suspension of registration

(1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22.

(2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, after affording the said person a reasonable opportunity of being heard, suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22.

(3) A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.

(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.”

1 Inserted in Central Goods and Services Tax (Amendment) Rules, 2017, vide Notification No. 03/2019 Central Tax (dated 29th January 2019)
2Inserted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No. 31/2019 Central Tax (dated 28th June 2019)