Rule 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 2[or both] 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].
3[(d) violates the provision of rule 10A]
4[(e) avails input tax credit in violation of the
provisions of section 16 of the Act or the rules made thereunder; or
(f) furnishes the details of outward supplies in FORM
GSTR-1 under section 37 for one or more tax periods which is in excess of the
outward supplies declared by him in his valid return under section 39 for the
said tax periods; or
(g) violates the provision of rule 86B.]
5[(h) being a registered person required to file
return under subsection (1) of section 39 for each month or part thereof, has
not furnished returns for a continuous period of six months;
(i) being a registered person required to file return
under proviso to subsection (1) of section 39 for each quarter or part thereof,
has not furnished returns for a continuous period of two tax periods.]
