Provisions under Rule 21 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Registration liable to Cancellation in Certain Cases”, are as under:
CGST Rule 21: Registration to be Cancelled in Certain Cases (Chapter-III: Registration Rules)
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 or both [text inserted from 22/12/2020: refer Note 3] in violation of the provisions of the Act, or the rules made thereunder; or [substituted clause (b) from 22/06/2017: refer Note 1]
(c) violates the provisions of section 171 of the Act or the rules made there-under; or [clause (c) inserted from 22/06/2017: refer Note 1]
(d) violates the provision of rule 10A; or [clause (d) inserted from 28/06/2019: refer Note 2]
(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or [clause (e) inserted from 22/12/2020: refer Note 4]
(f) furnishes the details of outward supplies in FORM GSTR 1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or [clause (f) inserted from 22/12/2020: refer Note 4]
(g) violates the provision of rule 86B. [clause (g) inserted from 22/12/2020: refer Note 4]
(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; [clause (h) inserted from 01/10/2022: refer Note 5]
(i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods. [clause (i) inserted from 01/10/2022: refer Note 5]
Amendments History:
1. Clause (b) substituted and Clause (c) inserted from 22/06/2017 vide Notification 7/2017. Clause (b) before substitution:
(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made there-under; [clause (b) substituted from 22/06/2017: refer Note 1]
2. Clause (d) inserted from 28/06/2019 vide Notification 31/2019.
3. The text ‘or both’ inserted in Clause (b) from 22/12/2020 vide Notification 94/2020.
4. Clause (e), (f) & (g) inserted from 22/12/2020 vide Notification 94/2020.
5. Clause (h) & (i) inserted from 01/10/2022 vide Notification 19/2022.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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