Rule 21 CGST Rules 2017 : Registration to be cancelled in certain cases.

By | July 14, 2017
(Last Updated On: March 29, 2019)

Rule 21 CGST Rules 2017

Summary of  Rule 21 CGST Rules 2017

( Rule 21 CGST Rules 2017 explains Registration to be cancelled in certain cases  and is covered in Chapter III   – Registration   : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 and amended by Central Goods and Services Tax (Amendment) Rules, 2017 )

Rule 21 CGST Rules 2017

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.”

 Rule 21 CGST Rules 2017

Also refer CBIC Website Click here 


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