CGST Rules Rule 21 — Registration to be cancelled in certain cases

CGST Rules, 2017 · Registration to be cancelled in certain cases

CGST Rules 6 Amendments

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Rule 21 of the CGST Rules, 2017 governs Registration to be cancelled in certain cases. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 21 CGST: Registration to be cancelled in certain cases — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 6

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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 ¹or both² in violation of the provisions of this Act, or the rules made thereunder; or¹

(c) violates the provisions of section 171 of the Act or the rules made thereunder¹or both² in violation of the provisions of this Act, or the rules made thereunder; or

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

(d)violates the provision of rule 10A³

(e)avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or⁴

(f)furnishes the details of outward supplies in FORM GSTR-1 ⁴as amended in FORM GSTR-1A if any,⁶ 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; or⁴

(g) violates the provision of rule 86B.⁴as amended in FORM GSTR-1A if any,⁶ 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.]

(ga)violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or⁶

(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;⁵

(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.⁵

123456Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.

2017↑ view in text

Substituted (w.e.f. 22.06.2017) vide Notification No. 07/2017 -CT dated 27.06.2017 for "(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder."

2020↑ view in text

Inserted vide Notification No.94/2020 - CT dated 22.12.2020.

2019↑ view in text

Inserted vide Notification No.31/2019 - CT dated 28.06.2019.

2020↑ view in text

Inserted vide Notification No.94/2020 - CT dated 22.12.2020.

2022↑ view in text

Inserted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022.

2024↑ view in text

Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.

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