GST REG-20 explained: when cancellation proceedings are dropped

When REG-20 is passed

The officer passes REG-20 when the reply in REG-18 is satisfactory, or when the registered person was proposed for cancellation for non-filing of returns and then files all pending returns and pays the tax, interest and late fee before the cancellation order. Rule 22(4) requires the officer to drop proceedings in that situation.

Effect on suspension

When proceedings are dropped, the suspension is revoked. Under Rule 21A, revocation of suspension is effective from the date the suspension took effect, so the registration is treated as active for the whole period.

Where the suspension was imposed at the same time as a REG-31 intimation, the drop order and the revocation of suspension together restore normal access to the portal functions.

What to check after REG-20

• The portal shows the registration as active again
• You can generate e-way bills and file returns normally
• Any refunds held during suspension can be processed
• Invoices held during suspension can be issued, with correct dates
• Bank account and address details are current, to avoid a repeat

Avoiding a repeat notice

Most notices that end in REG-20 started with non-filing or a failed site visit. Set calendar reminders for returns, keep the name board and documents at the premises, and keep the bank details updated. If you are away from the premises often, make sure someone can show the officer the business records.

Keep the order safely

Save the REG-20 order with the reply and documents. If a similar notice is issued later, the earlier record helps show compliance. A professional can monitor the portal for new notices.

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.