Rajasthan GST: cancellation proceedings dropped if pending returns filed and full tax, interest and late fee paid. A proviso to rule 22(4) provides that where a person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee instead of replying to a show-cause notice under clause (b) or (c) of section 29(2), the proper officer shall drop the cancellation proceedings and pass an order in FORM GST REG-20.