Rule 21 of CGST Rules 2017: Registration liable to Cancellation in Certain Cases

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”, as per Notification dt. 19 June 2017 issued by the CBEC/ Central Govt., 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.

Amendments:

i) CGST (Amendment) Rules 2017 notified vide CGST Notification No. 7/2017 dt. 27 June 2017 under para 2(e): in rule 21, for clause (b), the following clauses shall be substituted, namely:- “(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder.”;

Related Posts:

Forms under CGST Rules 2017 for Registration

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

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