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”, 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.

(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

Amendmets History:

$1. Clause (b) substituted vide Notification No. 7/2017 central Tax dt 27 June 2017 w.e.f. 22 June 2017.

$2. Clause (c) inserted vide Notification No. 7/2017 Central Tax dt. 27 June 2017 w.e.f. 22 June 2017.

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Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or 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).

Related Posts:

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

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