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.

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