GST REG-17 notice: how to stop your registration being cancelled
A REG-17 gives you seven working days to show why your GST registration should not be cancelled. Miss it and the cancellation can be backdated.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP, on · Published
Quick answer
A REG-17 is a show cause notice proposing to cancel your GST registration under section 29(2). Reply in REG-18 within seven working days of service, with evidence. If the reply is accepted the officer drops the case in REG-20; otherwise the registration is cancelled in REG-19, possibly with retrospective effect. Where the reason is unfiled returns, filing them with tax, interest and late fee usually ends the proceedings. After a cancellation you can apply for revocation in REG-21 within 90 days.
Why REG-17 notices are issued
- Returns not filed for six months (monthly filers) or two tax periods (quarterly filers)
- No business found at the declared place, often after a physical verification
- Invoices issued without supply, or ITC availed in breach of section 16
- GSTR-1 supplies higher than GSTR-3B
- Bank account details not furnished
- Registration obtained by fraud or misstatement
The officer may suspend the registration while the proceedings are pending.
Check it is genuine. Log in to the GST portal and open Services, User Services, View Notices and Orders. A notice issued on the portal carries a reference number (RFN) that can be checked on the portal’s verify RFN service; a notice that is on neither should be treated with suspicion.
How to reply in REG-18
- Note the reason in the notice and the date of service: seven working days run from it.
- For unfiled returns, file every pending return and pay tax, interest and late fee, then say so in REG-18.
- For a place-of-business finding, send the rent agreement or ownership proof, an electricity bill and photographs of the premises.
- Update bank details on the portal if they were missing.
- File REG-18 with the evidence and keep the acknowledgement.
What happens next
| Outcome | Form | Time limit |
|---|---|---|
| Reply accepted: proceedings dropped | REG-20 | Within 30 days of your reply |
| Reply rejected or no reply: registration cancelled | REG-19 | Within 30 days of your reply |
| Revocation of a cancellation | Apply in REG-21 | Within 90 days of the cancellation order, extendable by up to 180 days |
Cancellation does not wipe out earlier liabilities. You must also pay the section 29(5) amount on stock and capital goods, and file the final return. See GST cancellation and revocation.
Frequently asked questions
What is the time limit to reply to REG-17?
Seven working days from the date the notice is served, in form REG-18.
Can I stop cancellation by filing pending returns?
Usually yes. Where the notice is for unfiled returns, filing them with tax, interest and late fee leads the officer to drop the proceedings.
What if my GST registration is already cancelled?
Apply for revocation in REG-21 within 90 days of the cancellation order; the window can be extended by up to 180 days by the Commissioner or an officer he authorises.
Can cancellation be backdated?
Yes. The REG-19 order can cancel the registration from an earlier date, and arrears of tax, interest and penalty remain payable.
Is there a penalty for a REG-17 notice?
Not for the notice itself. On cancellation, arrears for earlier periods and the section 29(5) amount on stock and capital goods become payable.
GST Return Filing from ₹149 a month, by a CA.
GSTR-1 and GSTR-3B every cycle, reconciled against GSTR-2B before filing.
Professional fee shown; government charges at actuals, quoted in writing before you pay. GST at 18% extra.
See what is included and the full priceGot a GST notice?
We read it, reconcile the numbers and draft the reply before the deadline. GST notice replies from ₹1,499.
Official references
The statutory sources behind this page. We keep our guidance aligned to them: verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Facts on this page are checked against these sources; the date of the last check is shown at the top of the page. It is general guidance, not advice on your specific facts. How we write and check our guides.