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 there-under;
(c) violates the provisions of section 171 of the Act or the rules made there-under; or
(d) violates the provision of rule 10A.
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.
3. Clause (d) inserted vide Notification No. 31/2019 Central Tax dt. 28 June 2019.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that CGST Rules 1 to 26 (pertaining to Chapters on items, like 'Preliminary', 'Composition' and 'Registration') were initially notified by CBIC 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).
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