Rule 21
Registration to be cancelled in certain cases
GST
Registration
Rule 21 of Central Goods and Services Tax Rules, 2017
21. Registration to be cancelled in certain cases.-
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
1[(b) issues invoice or bill without supply of goods or services 3[or both] 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.]
4[(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made th
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thereof, has not furnished returns for a continuous period of two tax periods.]
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NOTES:-
1.
Substituted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as,
“(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.”
2.
Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019
3.
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020
4.
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020
5.
Inserted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022
6.
Inserted vide
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