Rule - 21, Registration to be cancelled in certain cases (CGST Rules, 2017)

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 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.]

*2*[(d) violates the provision of rule 10A.]

Notes:

*1*. Substituted vide Not.07/2017 - Dated 27-6-2017, 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. 28.6.2019