CGST Rule 21: Registration to be cancelled in certain cases
CGST Rule 21: Registration to be cancelled in certain cases.- 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.
“(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.”;(Note 1)
Note 1: Inserted by via first amendment Rules, Notification No. 7/2017-Central Tax
