CGST Rule 21: Registration liable to Cancellation in Certain Cases

Provisions under Rule 21 of CGST Rules, 2017 relating to “Registration liable to Cancellation in Certain Cases”:

CGST Rule 21: Registration to be Cancelled in Certain Cases (Chapter III: Registration Rules) [*1]

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 or both [*6] in violation of the provisions of the Act, or the rules made thereunder; or [*2]

(c) violates the provisions of section 171 of the Act or the rules made there-under; or [*3]

(d) violates the provision of rule 10A; or [*4]

(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or [*5]

(f) furnishes the details of outward supplies in FORM GSTR 1 as amended in FORM GSTR-1A if any, [*8] 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 [*5]

(g) violates the provision of rule 86B. [*5]

(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or [*9]

(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; [*7]

(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. [*7]

Notes (History of Amendments in Bare Text):

1. CGST Rule 21 introduced vide Notification 3/2017, effective 22/06/2017.

2. Clause (b) substituted from 22/06/2017 vide Notification 7/2017. Please refer Notification 3/2017 for text thereof before substitution.

3. Clause (c) inserted from 22/06/2017 vide Notification 7/2017.

4. Clause (d) inserted from 28/06/2019 vide Notification 31/2019.

5. Clause (e), (f) & (g) inserted from 22/12/2020 vide Notification 94/2020.

6. In clause (b), the text “or both” inserted from 22/12/2020 vide Notification 94/2020.

7. Clause (h) & (i) inserted from 01/10/2022 vide Notification 19/2022.

8. In clause (f), the text “as amended in FORM GSTR-1A if any,” inserted from 10/07/2024 vide Notification 12/2024.

9. Clause (ga) inserted from 10/07/2024 vide Notification 12/2024.