CGST Rule 21 of Central Goods and Services Tax Rules, 2017 – Registration to be cancelled in certain cases

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-III Registration

Rule 21: 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 ²[or both] 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.]

³[(d) violates the provision of rule 10A.]

²[(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or

(f) furnishes the details of outward supplies in FORM GSTR-1 ⁴[, as amended in FORM GSTR-1A if any,] under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or

(g) violates the provision of rule 86B.]

⁴[(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or]

⁵[(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months;

(i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.]

References

Enforcement:

Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 610(E) dated 19.06.2017].

Amendments:

1. Substituted by Central Goods and Services Tax (Amendment) Rules, 2017 vide Notification No. 7/2017-Central Tax dated 27.06.2017, w.e.f. 22.06.2017, for the clause (b):

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

2. Inserted by Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 vide Notification No. 94/2020-Central Tax dated 22nd December, 2020, w.e.f. 22.12.2020.

3. Inserted by Central Goods and Services Tax (Fourth Amendment) Rules, 2019 vide Notification No. 31/2019-Central Tax dated 28th June, 2019, w.e.f. 28.06.2019.

4. Inserted by Central Goods and Services Tax (Amendment) Rules, 2024 vide Notification No. 12/2024-Central Tax  dated 10th July, 2024 , w.e.f. 10.07.2024.

5. Inserted by Central Goods and Services Tax (Second Amendment) Rules, 2022 vide Notification No. 19/2022-Central Tax dated 28th September, 2022, w.e.f. 01.10.2022.