Registration to be cancelled in certain cases.

21. 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

1[(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or

(c) violates the provisions of section 171 of the Act or the rules made thereunder.”;]

Notes on Amedments in  Rule 21 CGST Rules 2017

Note 2 : Circular No 95/14/2019 GST Dated 28.03.2019 : Registration Application verification by GST officer if Registration cancelled and not revoked but applied fresh

Note 1 :  Clauses (b) and (c) substituted for clause (b) by the Central Goods and Services Tax (Amendment) Rules, 2017, w.r.e.f. 22-6-2017. Prior to its substitution, clause (b) read as under :

“(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.”

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