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]$1
[(c) violates the provisions of section 171 of the Act or the rules made thereunder.]$2
$1. Substituted vide Notification No. 7/2017 Central Tax dt. 27 June 2017
$2. Inserted vide Notification No. 7/2017 Central Tax dt. 27 June 2017
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that CGST Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were initially notified by CBIC (CBEC) vide Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017 (or as may be specified in respective Rules).