Section 21 in Himachal Pradesh 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 [Substituted by Notification No. EXN-F(10)-14/2017-Loose, dated 30.6.2017 (w.e.f. 27.6.2017).](c)violates the provisions of section 171 of the Act or the rules made thereunder;]
