THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER III  -  REGISTRATION
Rule - 21
Year  

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Registration to be cancelled in certain cases.

21. 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.]