When GST Registration Will be Cancelled

Rule-21 of CGST Rules 2017

21. Registration to be cancelled in certain cases.-

The registration granted to a person is liable to be cancelled, if the said person,-

• does not conduct any business from the declared place of business; or
• issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder; or

violates the provisions of section 171 of the Act or the rules made thereunder.