Rule 21 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Registration liable to Cancellation in Certain Cases
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 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.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were notified by CBEC vide Central Goods and Services Tax (CGST) Rules, 2017 Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017.