Section 21 in Punjab Goods and Services Tax Rules, 2017
21. 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; or(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.
