Last updated at Dec. 16, 2024 by Teachoo
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,-
Chapter 3 Registration Rules (Rule 8 to 26)
Rule 9 GST - Verification of the application and approval
Rule 10 GST - Issue of registration certificate
Rule 11 GST - Separate registration for multiple business verticals within a State or a UT
Rule 12 GST - Grant of registration to persons required to deduct tax or to collect tax at source
Rule 13 GST - Grant of registration to non-resident taxable person
Rule 14 GST - Grant of registration to a person supplying online information and database access
Rule 15 GST - Extension in period of operation by casual and non-resident taxable person
Rule 16 GST - Suo moto registration
Rule 17 GST - Assignment of Unique Identity Number to certain special entities
Rule 18 GST - Display of registration certificate and GST Identification Number on name board
Rule 19 GST - Amendment of registration
Rule 20 GST - Application for cancellation of registration
Rule 21 GST - Registration to be cancelled in certain cases You are here
Rule 22 GST - Cancellation of registration
Rule 23 GST - Revocation of cancellation of registration
Rule 24 GST - Migration of persons registered under the existing law
Rule 25 GST - Physical verification of business premises in certain cases
Rule 26 GST - Method of authentication
About the Author
CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.