GST form guide · updated October 2026

GST REG-18 explained: answering a REG-17 cancellation notice

GST REG-18 is the form used to reply to a REG-17 show cause notice for cancellation of registration. It must be filed within 7 working days of the notice, and a good reply can lead to the proceedings being dropped in REG-20.

Get expert help →More guides

Where and how to file

After login, open Services, User Services, View Notices and Orders, select the REG-17 notice and choose to reply. The REG-18 form has a text box for the reply and space to upload supporting documents. Submit with DSC or EVC.

Reply by ground

  • Non-filing of returns: file every pending return with tax, interest and late fee, then mention the ARNs in the reply
  • Not found at address: upload rent agreement, electricity bill, photos of the premises and board, and recent purchase and sale invoices
  • Fraud or fake invoicing allegation: give a factual account of actual supplies with e-way bills, transport records and bank receipts
  • Rule 10A violation: add bank details and mention the update
  • Composition non-filing: file pending CMP-08 statements and GSTR-4

Writing the reply

Keep the reply factual and pointwise. Quote the notice number and date. State clearly that the business is active and that compliance has been brought up to date, if that is the case. Ask for a personal hearing where facts are disputed, and request that the suspension be revoked once the reply is accepted.

What happens after

If the officer accepts the reply, an order in REG-20 drops the proceedings and suspension is lifted. If the reply is rejected, the officer cancels registration in REG-19. The rules require the officer to drop proceedings where the registration was proposed for cancellation only for non-filing and the person files all pending returns and pays dues before the order.

Common mistakes

  • Writing a one-line reply without documents
  • Promising to file returns instead of filing them
  • Replying after 7 working days
  • Not checking the notice for a hearing date

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.

Questions

REG-18 — FAQs

Can I upload documents with REG-18?+
Yes. The form allows supporting documents to be uploaded along with the written reply.
Will my registration be restored after REG-18?+
If the officer accepts the reply, proceedings are dropped in REG-20 and suspension is lifted. Acceptance depends on the facts and documents.
Is a personal hearing allowed in cancellation proceedings?+
Yes. You can request one in the reply, and hearings are often held by video conference.
What if the portal does not show the reply option?+
Check that you are logged in with the correct GSTIN and look under View Notices and Orders. If the option is missing, raise a grievance on the portal and send the reply to the officer with a record of the attempt.
Get help in your city

Tell us about the GST issue. We’ll take it from here.

Share a few details and a GST expert calls you back — usually within 10 minutes during working hours.

✓ Free review of your notice or order
✓ No payment until we confirm we can take the case
✓ Your representative follows up with the officer in your city

Resolve my GST issue

We’ll reach you on WhatsApp or call +91 63677 44602. No spam.

+91
✓

Got it — sending your details.

WhatsApp will open with your details pre-filled — just hit send. We’ll reach you on +91 63677 44602 shortly.