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THE JAMMU AND KASHMIR GOODS AND SERVICES TAX RULES 2017
Chapter III - REGISTRATION

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 ules made thereunder; or

    (c) violates the provisions of section 171 of the Act or the rules made thereunder;