Cancellation of GST registration requires notice, reply, and prescribed orders before registration is cancelled or proceedings are dropped.

Cancellation of GST registration begins with a show cause notice in FORM GST REG-17 where the proper officer believes registration is liable to cancellation under section 29. The registered person must reply in FORM GST REG-18 within seven working days. If the reply is satisfactory, the proceedings are dropped by FORM GST REG-20; if not, cancellation is ordered in FORM GST REG-19, with directions to pay tax arrears, interest, penalty, and other amounts payable.

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