When GST registration can be cancelled?

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When GST registration can be canceled?

As per Rule 29 of CGST Rules 2017, registration granted under GST can be canceled in the following cases

  • If a registered person does not conduct any business from the registered place of business.
  • If a registered person issues an invoice without actual supplying of goods or services or both.
  • If a registered person violates the anti-profiteering measure as per the provisions of section 171 and rules prescribed for the same.
  • If a registered person does not update the bank account details on the GST Portal as required by Rule 10A within the prescribed time (i.e 45 days from the date of registration).
  • If a registered person avails input tax credit in violation of the provisions of section 16 and rules made thereunder.
  • If a registered person declares lesser outward supplies in GSTR 3B compared to outward supplies in GSTR 1 for one or more tax periods.
  • If a registered person uses the amount available in the electronic credit ledger in violation of the provision of Rule 86B.
  • If a registered person does not furnish the monthly return in Form GSTR 3B for a continuous period of six months.
  • If a registered person does not furnish the quarterly return in Form GSTR 3B for a continuous period of two tax periods(quarters).


CA Ankita Khetan
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Disclaimer: The above content is for general info purpose only and does not constitute professional advice. The author/ website will not be liable for any inaccurate / incomplete information and any reliance you place on the content is strictly at your risk.

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