Section 21: Registration to be cancelled in certain cases
Tamil Nadu Goods and Services Tax Rules, 2017State Rules of Tamil Nadu · 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 the Act, or the rules made thereunder; or
(c) violates the provisions of Section 171 of the Act or the rules made thereunder.
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