GST REG-17 explained: notice to cancel your GST registration

Common reasons in REG-17

The proper officer can propose cancellation under Section 29(2). Typical grounds are listed in the notice.

• Returns not filed for the period specified in the law
• Business not found at the registered address
• Registration obtained by fraud, wilful misstatement or suppression
• Composition taxpayer not filing for the required period
• Violation of Rule 10A or other conditions
• Contravention of the Act or Rules, such as issuing invoices without supply

Suspension during the notice

Under Rule 21A, the officer may suspend registration while cancellation proceedings are pending. During suspension, you cannot make taxable supplies or issue tax invoices, and the registration does not allow refunds. Suspension is lifted if the proceedings are dropped.

How to reply in REG-18

File REG-18 on the portal within 7 working days. Address the specific ground. If the ground is non-filing, file all pending returns with tax, interest and late fee before or with the reply, since the rules require the officer to drop proceedings in that case. If the ground is non-existence at the address, upload photographs, rent agreement, electricity bills and evidence of ongoing business. Ask for a personal hearing if facts are disputed; many hearings now take place by video conference.

Keep a copy of every document uploaded and the acknowledgement of the reply, since these are needed if the matter later goes to revocation or appeal.

What happens next

If the reply is accepted, the officer passes REG-20 dropping the proceedings. If not, the registration is cancelled by order in REG-19. If no reply is filed, an order can be passed on the available record.

Getting help

An authorised representative can draft the reply, attend the hearing and follow up in writing so that a business is not cancelled for an avoidable reason.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.