Rule 18

Subject to the provisions of rules 19 and 20, the Registering Authority shall cancel the registration of any dealer, after providing an opportunity of being heard.-

(i) whose total turnover does not exceed the threshold specified in section 22, but excluding a dealer liable for registration under sub-sections (7), (8) and (9) of section 22, whether a request for cancellation was made or not, with effect from the day following the last day of the tax period in which the taxable sales were discontinued or any subsequent date to be determined by him; and

(ii) who issues tax invoices without effecting any taxable sales, from the date such dealer discontinued effecting  taxable sales, even where his total turnover of exempt goods exceeds the threshold specified in section 22.