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

About the Author

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 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.