Cancellation of registration: show cause notices, prescribed replies and orders determine registration status and arrears liability. Where a proper officer believes a person's registration is liable to be cancelled, the officer issues a show cause notice in FORM GST REG-17 requiring a reply in FORM REG-18 within the prescribed period. If cancellation is warranted or an application has been made, the officer issues an order in FORM GST REG-19 fixing an effective date and directing payment of arrears, interest or penalty. If the reply is satisfactory or the person files pending returns and pays dues, proceedings are dropped by order in FORM GST REG-20. The procedure applies mutatis mutandis to legal heirs of a deceased proprietor.
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Provisions expressly mentioned in the judgment/order text.
Cancellation of registration: show cause notices, prescribed replies and orders determine registration status and arrears liability.
Where a proper officer believes a person's registration is liable to be cancelled, the officer issues a show cause notice in FORM GST REG-17 requiring a reply in FORM REG-18 within the prescribed period. If cancellation is warranted or an application has been made, the officer issues an order in FORM GST REG-19 fixing an effective date and directing payment of arrears, interest or penalty. If the reply is satisfactory or the person files pending returns and pays dues, proceedings are dropped by order in FORM GST REG-20. The procedure applies mutatis mutandis to legal heirs of a deceased proprietor.
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