Registration to be cancelled in certain cases
Rule 21 of the CGST Rules
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Grounds on which registration is liable to be cancelled: no business from the declared place, invoices without supply, breach of the anti-profiteering or Rule 86B provisions, failure to furnish bank account details, availing credit in violation of section 16, GSTR-1 outward supplies exceeding GSTR-3B, and continued default in returns.
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The exact words of the law
1,418 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 6 [as amended in FORM GSTR-1A if any,] 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 .] 6 [(ga) violates the provisions of third or fourth proviso to sub-rule
(1) of rule 23; or] 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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-07-10 · Inserted
12/2024-CTdated
Inserted vide Notification No. 12/2024 – CT dated 10.07.2024.
2022-10-01 · Inserted
19/2022-CTdated
Inserted (w.e.f. 01.10.2022) vide Notification No. 19/2022 – CT dated 28.09.2022.
2020-12-22 · Inserted
94/2020-CTdated
Inserted vide Notification No.94/2020 – CT dated 22.12.2020.
2020-12-22 · Inserted
94/2020-CTdated
Inserted vide Notification No.94/2020 – CT dated 22.12.2020.
2019-06-28 · Inserted
31/2019-CTdated
Inserted vide Notification No.31/2019 – CT dated 28.06.2019.
2017-06-22 · Substituted
07/2017-CTdated2
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 of the provisions of this Act, or the rules made thereunder."
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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