Rule 21 of CGST Rules -Registration to be cancelled in certain cases

(updated as on 15.11.2017)

The registration granted to a person isliable 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 theprovisions of this Act, or the rules made thereunder; or

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

CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference.
Rule 8 :Application for registration
Rule 9 :Verification of the application and approval
Rule 10 :Issue of registration certificate
Rule 11 :Separate registration for multiple business verticals within a State or a Union territory
Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource
Rule 13 :Grant of registration to non-resident taxable person
Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient
Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson
Rule 16 : Suo moto registration
Rule 17 :Assignment of Unique Identity Number to certain special entities
Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board
Rule 19 :Amendment of registration
Rule 20 :Application for cancellation of registration
Rule 21 :Registration to be cancelled in certain cases
Rule 22 :Cancellation of registration
Rule 23 :Revocation of cancellation of registration
Rule 24 :Migration of persons registered under the existing law
Rule 25 :Physical verification of business premises in certain cases
Rule 26 :Method of authentication