Chapter 3 Registration Rules (Rule 8 to 26)

Chapter 4 Determination of Value of Supply Rules (Rule 27 to 35) →
GST Acts and Rules
Central Goods and Services Tax (CGST) Rules, 2017

Rule 21 GST - Registration to be cancelled in certain cases

Last updated at Dec. 16, 2024 by

According to Rule 21 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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

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

  3. violates the provisions of section 171 of the Act or the rules made thereunder
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.