Chapter III


21. Registration to be cancelled in certain cases.-

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

1[(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.]

2[(d) violates the provision of rule 10A.]

Note :

1.Substituted by Notification No. 7/2017 – Central Tax issued dated 27.06.2017.

2. Inserted by Notification No. 31/2019 – Central Tax Dated 28.06.2019.