GST REG-24 explained: answering a REG-23 notice

Filing REG-24

Log in, go to View Notices and Orders, select the REG-23 notice and reply. Enter a written explanation and upload supporting documents. Submit with DSC or EVC and save the acknowledgement.

What to include

• Reference to the REG-21 application and the REG-23 notice
• ARNs of returns filed since the notice, with payment details
• Premises proof: rent agreement, electricity bill, photographs with board
• Evidence of genuine business: purchase and sale invoices, e-way bills, bank statements
• Reasons for any delay in filing REG-21, with supporting dates
• Request for personal hearing

Tone and structure

Reply to the officer's reasons in the same order as the notice. Keep it brief and factual. If you accept a lapse, say what was done to correct it. Avoid general statements without documents.

Attach an index of documents so the officer can match each document to the point it answers. Where a document is not available, say so and give the closest alternative, rather than leaving the point unanswered.

If the officer's notice relies on a physical verification report, ask for a fresh visit and offer a convenient time.

After filing

If the officer is satisfied, revocation is granted in REG-22 and returns for the gap period must be filed within 30 days. If not, the application is rejected in REG-05, which can be appealed within 3 months in APL-01.

Track the application status on the portal after filing. If no order is passed within 30 days of the reply, follow up in writing with the jurisdictional office and keep a copy of the letter.

Help with the reply

An authorised representative can review the notice, file outstanding returns, prepare REG-24 and attend the hearing on your behalf.

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.