Registration to be cancelled in certain cases
Rule 21 of the Central Goods and Services Tax Rules, 2017 deals with 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; The Act came into force on 22 Jun 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 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.] of the provisions of this Act, or the rules made thereunder."
Amendment notes
1. Substituted (w.e.f. 22.06.2017) vide Notification No. 07/2017 -CT dated 27.06.2017 for "(b) issues invoice or bill without supply of goods or services in violation
2. Inserted vide Notification No.94/2020 - CT dated 22.12.2020.
3. Inserted vide Notification No.31/2019 - CT dated 28.06.2019.
4. Inserted vide Notification No.94/2020 - CT dated 22.12.2020.
5. Inserted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022.
Rule 21, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Rule 21
What does Rule 21 of the Central Goods and Services Tax Rules deal with?
Rule 21 of the Central Goods and Services Tax Rules is headed "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;
How do I find court cases under Rule 21 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 21, rule 21 CGST Rules 2017, rule 21 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 21 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 37 (Reversal of input tax credit in the case of non-payment of consideration), rule 39 (Procedure for distribution of input tax credit by Input Service Distributor), so none of them can safely be read on its own.
When did Rule 21 of the Central Goods and Services Tax Rules come into force?
Rule 21 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 21, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.