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.-
\nThe registration granted to a person is liable to be cancelled, if the said person,-
\n (a) does not conduct any business from the declared place of business; or
\n 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
\n (c) violates the provisions of section 171 of the Act or the rules made thereunder.]
\n 2[(d) violates the provision of rule 10A.]
\n 4[(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made th<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n thereof, has not furnished returns for a continuous period of two tax periods.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rule 21Registration to be cancelled in certain casesGSTRegistrationRule 21 of Central Goods and Services Tax Rules, 201721. 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 … Continue reading “Registration to be cancelled in certain cases”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3805","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3805"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3805\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nNOTES:-
\n1.
\nSubstituted vide Notification No. 7\/2017 – Central Tax dated 27-06-2017 before it was read as,
\n “(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.”
\n2.
\nInserted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019
\n3.
\nInserted vide Notification No. 94\/2020-Central Tax dated 22-12-2020
\n4.
\nInserted vide Notification No. 94\/2020-Central Tax dated 22-12-2020
\n5.
\nInserted vide Notification No. 19\/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022
\n6.
\nInserted vide<\/p>\n
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