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Section 21: Registration to be cancelled in certain cases

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017

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 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] 15 .

Where this provision sits

ActThe Central Goods and Services Tax (CGST) Rules 2017
Section21
Marginal noteRegistration to be cancelled in certain cases
JurisdictionUnion territory of Dadra and Nagar Haveli and Daman and Diu
StatusIn force as published by the source

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