GST Registration Cancellation Notice Reply Format 2026
REPLY TO SHOW CAUSE NOTICE FOR CANCELLATION OF REGISTRATION
[Annexure to FORM GST REG-18 — reply under Rule 22(2) of the CGST Rules, 2017]
To,
{{officer_designation}}
Reference no. of notice (FORM GST REG-17): {{notice_ref}} dated {{notice_date}}
GSTIN: {{client_gstin}}
Legal name of business: {{client_name}}
Principal place of business: {{client_address}}
Date fixed for personal hearing in the notice:
Sir / Madam,
1. We refer to the above notice calling upon us to show cause why our registration should not be cancelled for the following reason stated in it: "{{cancellation_reason}}". This reply is furnished within seven working days of service of the notice, as required by Rule 22(1).
2. We are ____________ [constitution and nature of business], registered since ____________, carrying on business from the principal place of business stated above. The registration is in active use: ____________ [e.g. turnover of ₹ ____ in the current year; ____ employees; pending orders and contracts that depend on a valid GSTIN].
Reply to the ground stated in the notice
[Use the paragraph that matches the reason in the notice and delete the others.]
3A. Non-furnishing of returns [section 29(2)(c) read with Rule 21(h) / 21(i) — returns not furnished for a continuous period of six months by a monthly filer, or for two tax periods by a quarterly filer; section 29(2)(b) for a composition taxpayer]. All returns due up to date have now been furnished, and the tax due on them has been paid in full with interest and late fee, as below. In terms of the proviso to Rule 22(4), where the person furnishes all pending returns and makes full payment of the tax dues with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20.
| Return | Tax period | Date of filing | ARN | Tax paid (₹) | Interest (₹) | Late fee (₹) |
|---|
| GSTR-3B | ____________ | ____________ | ____________ | | | |
| GSTR-3B | ____________ | ____________ | ____________ | | | |
| GSTR-1 | ____________ | ____________ | ____________ | — | — | |
| | | | | | |
The returns could not be furnished on time because ____________ [state the reason briefly and factually].
3B. Business not conducted from the declared place of business [Rule 21(a)]. The noticee carries on business from the declared premises. ____________ [explain what the visiting officer may have found — premises closed at the time of visit, signboard not displayed, shifted to another floor, records kept at the accountant's office]. In support we enclose: rent agreement / ownership document; latest electricity bill; photographs of the premises with name board and GSTIN displayed, with geo-tag and date; stock statement; recent purchase and sale invoices and e-way bills showing the address; bank statement. [Where the business has in fact shifted: an application for amendment of the principal place of business has been filed on ____________ vide ARN ____________.] A fresh physical verification at a time convenient to the officer is requested.
3C. Issue of invoices without supply / availment of input tax credit in violation of section 16 [Rule 21(b) / 21(e)]. The allegation is denied. The notice does not identify the invoices, the suppliers or recipients, the period or the amount said to be involved, and the material on which it is based has not been supplied; we request that it be furnished so that a specific reply can be given. Without prejudice, every outward invoice issued by us is backed by an actual supply, and every credit taken is backed by a tax invoice, receipt of the goods or services and payment to the supplier. In support we enclose ____________ [purchase and sales registers, stock register, e-way bills, transport receipts, bank statements for the period]. Any dispute as to the admissibility of credit is a matter for determination under section 73, 74 or 74A, and is not by itself a ground to cancel the registration of a running business.
3D. Outward supplies in FORM GSTR-1 in excess of those in FORM GSTR-3B [Rule 21(f)]. The difference of ₹ ____________ for ____________ [periods] is explained as follows: ____________ [timing difference paid in a later GSTR-3B, ARN ____; amendment; credit notes]. A period-wise reconciliation is enclosed. [Where tax was short paid: the differential tax of ₹ ____ with interest has been paid through FORM GST DRC-03, ARN ____________.]
3E. Bank account details not furnished [Rule 21(d) read with Rule 10A]. The bank account details have been furnished on the common portal on ____________ vide ARN ____________. A copy of the cancelled cheque / bank statement is enclosed.
3F. Other ground. ____________ [e.g. section 29(2)(d) — business not commenced within six months of voluntary registration: state the date of commencement and enclose the first invoices; section 29(2)(e) — registration obtained by fraud, wilful misstatement or suppression: deal with each fact alleged and enclose the documents filed with the application].
Further submissions
4. The notice does not set out the facts on which the proposed cancellation rests. ____________ [use where the REG-17 merely reproduces a statutory heading or a drop-down reason without particulars — state what is missing]. An effective reply is possible only to a notice that discloses its basis, and the proviso to section 29(2) requires an opportunity of being heard before cancellation.
5. [Use where retrospective cancellation is proposed or apprehended] No case is made out for cancellation from any retrospective date. Cancellation with retrospective effect would deny input tax credit to our customers for supplies genuinely made and taxed, and cannot be ordered without notice of the proposed date and the reasons for it.
6. Our registration has been suspended with effect from ____________ under Rule 21A. During suspension we cannot issue tax invoices, and the business is at a standstill. As the ground of the notice stands answered, we request that the suspension be revoked forthwith under the first proviso to Rule 21A(4), pending the final order.
Prayer
7. We request that: (a) this reply be found satisfactory, the proceedings be dropped and an order in FORM GST REG-20 be passed under Rule 22(4); (b) the suspension of registration be revoked with effect from the date it was imposed; and (c) a personal hearing be granted before any order adverse to us is passed.
Verification
I, {{signatory_name}}, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: __________________
Date: 1 October 2026
For {{client_name}}
_______________________________
{{signatory_name}}
{{signatory_designation}} — Authorised Signatory
List of documents uploaded: 1. ____________ 2. ____________ 3. ____________
NOTE — IF THE REGISTRATION IS CANCELLED: REVOCATION IN FORM GST REG-21
| Step | Form | Time limit | Provision |
|---|
| Reply to cancellation notice | REG-18 | Seven working days from service of FORM GST REG-17 | Rule 22(1), (2) |
| Order of cancellation, or order dropping proceedings | REG-19 / REG-20 | REG-19 within thirty days from the date of the reply | Rule 22(3), (4) |
| Application for revocation of cancellation (only where the officer cancelled on his own motion) | REG-21 | Ninety days from service of the cancellation order | Section 30(1); Rule 23(1) |
| Extension of the ninety days | — | Up to a further one hundred and eighty days, on sufficient cause, by the Commissioner or an authorised officer not below Additional / Joint Commissioner | First proviso to Rule 23(1) |
| Pre-condition where cancelled for non-filing | — | All returns furnished and tax, interest, penalty and late fee on them paid before REG-21 is filed | Second proviso to Rule 23(1) |
| Order of revocation | REG-22 | Thirty days from receipt of the application | Rule 23(2)(a) |
| Notice proposing rejection, and reply | REG-23 / REG-24 | Reply within seven working days of service of the notice | Rule 23(3) |
| Order of rejection | REG-05 | Thirty days from receipt of the reply in REG-24 | Rule 23(2)(b), (4) |
| Returns for the period between cancellation and revocation | GSTR-1 / GSTR-3B | Thirty days from the date of the revocation order | Third and fourth provisos to Rule 23(1) |
| Appeal against the cancellation order or rejection of revocation | APL-01 | Three months from communication of the order | Section 107(1) |
- Drafting hint: seven working days is short and the REG-19 can follow as soon as it lapses. If the documents are not ready, file a brief reply in REG-18 within time denying the ground and asking for a hearing, then supplement it.
- Drafting hint: for a non-filing notice, filing the returns is the reply. The proviso to Rule 22(4) is mandatory in its wording — once every pending return is filed and the dues are paid, the officer "shall" drop the proceedings.
- Drafting hint: attend the hearing on the date in the REG-17, or seek an adjournment in writing. The form itself says the case will be decided ex parte otherwise.
- Drafting hint: after revocation, the returns for the gap period must be filed within thirty days of the revocation order. Failing to do so is itself a ground for cancellation again (Rule 21(ga)).
- Drafting hint: where the registration is cancelled and revocation is not sought, the final return in FORM GSTR-10 is due within three months of the date of cancellation or of the cancellation order, whichever is later (section 45).
