GST registration cancellation involves show-cause procedures and deemed cancellation for failures to meet post-suspension return or compliance obligations. Where the proper officer has reason to believe that registration is liable to cancellation under section 29(3), the officer must issue a show-cause notice ... Summary
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GST registration cancellation involves show-cause procedures and deemed cancellation for failures to meet post-suspension return or compliance obligations.
Where the proper officer has reason to believe that registration is liable to cancellation under section 29(3), the officer must issue a show-cause notice in FORM GST REG-17, allowing seven working days from service for a response. The registered person must reply in FORM GST REG-18 within that period. If satisfied with the reply, the officer must close the proceedings by an order in FORM GST REG-20. Registration suspended under rule 21A(2) is deemed cancelled electronically if the person does not furnish all pending returns or comply with rule 10A, as applicable, within thirty days of suspension.
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