Chapter III  of CGST Rules, 2017
 
       REGISTRATION

RULE 21:Registration to be cancelled in certain cases- (corresponding section 29)


 The registration granted to a person is liable to be cancelled, if the said person,-

         (a) does not conduct any business  2(17)
“business” includes––
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and
(i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; from the declared place of business; or

          ¹[(b) issues invoice or bill without supply of goods or services ³[or both] 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.]

         ²[(d) violates the provision of rule 10A]

³[(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.]

^{[helldod old [(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.] helldod]}

⁴[(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.]

1 Substituted Vide:  Notification No. 7/2017 - Central Tax Dated 27-06-2017- [Para 2(e)]

2.Inserted Vide:  Notification No. 31/2019-Central Tax dated 28/06/2019 -[Para 3]

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