GST registration cancellation requires notice, a reply opportunity, formal orders, and portal-based cancellation after continued suspension non-compliance.

Rule 22 requires a show-cause notice in FORM GST REG-17 where GST registration may be cancelled, with a reply in FORM GST REG-18. A satisfactory reply results in closure through FORM GST REG-20; otherwise, FORM GST REG-19 cancels registration within the stipulated period and directs payment of arrears of tax, interest, penalties, and section 29 liabilities. Continued non-filing of returns or non-compliance with rule 10A during suspension results in deemed electronic cancellation, while the effective cancellation date may be shifted earlier under the applicable procedure.

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