Cancellation of Registration

Rule 13 of draft GST Registration Rules provides that 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 thereunder.

Issue

The conditions for cancellation of registration are already provided for under Section 29 of the CGST Act, 2017.

Suggestion

It is suggested that the conditions pertaining to cancellation be provided at one place only either in rules or in the Act as duplication might lead to interpretational issues.

Source ICAI Suggestions on GST Rules Submitted to Govt of India