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According to Rule 21 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

The registration granted to a person is liable to be cancelled, if the said person,-

  1. does not conduct any business from the declared place of business; or
  2. issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder; or

  3. violates the provisions of section 171 of the Act or the rules made thereunder
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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