GST form guide · updated October 2026

GST REG-27 explained: show cause notice on provisional registration

GST REG-27 is a show cause notice under Rule 24 asking a migrated taxpayer why the provisional registration should not be cancelled. It was issued where the enrolment information in REG-26 was not furnished or was found incorrect or incomplete.

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Why REG-27 was issued

Provisional registrations were granted on the basis of data from the old tax systems. If the holder did not complete enrolment in REG-26, or the details given were incorrect, the officer could not convert the registration. REG-27 gave the holder an opportunity to explain before cancellation.

How the notice worked

The notice set out the reasons and gave a date for reply and hearing. The holder could reply by furnishing the missing information or correcting the errors. If the officer was satisfied, the proceedings ended and the registration could be completed. If not, the provisional registration was cancelled by an order in REG-28.

Why it matters now

REG-27 is mainly of historical interest. It may still appear in a taxpayer's records when there is a question about why an old migrated GSTIN was cancelled. In that case the notice and any reply filed show whether the holder was given a proper chance to respond.

Notices of this kind were issued in large numbers during the transition, and many businesses never saw them because the contact details came from old systems. That background is often relevant when explaining an old cancellation.

Checks for affected businesses

  • Check the portal for any REG-27 or REG-28 under the old provisional ID
  • Find out whether a reply was filed and when
  • Confirm the date from which cancellation took effect
  • Check for liabilities raised against the old ID
  • Decide whether a fresh registration is needed for current business

Help

Disputes from the migration period are fact heavy. A professional can review the old record and advise on the available remedy.

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-27 — FAQs

Who received REG-27?+
Migrated taxpayers with a provisional registration whose enrolment details were not furnished or were found incorrect.
What followed a REG-27 notice?+
If the reply was not satisfactory or no reply was filed, the officer cancelled the provisional registration in REG-28.
Is REG-27 used for normal cancellations?+
No. Cancellation of a regular registration uses REG-17 for the notice and REG-19 for the order.
Can I still reply to an old REG-27?+
If the order has already been passed in REG-28, the notice stage is over. The remedy then depends on the order and the time that has passed.
Why might I not have seen REG-27?+
Contact details for migrated taxpayers came from earlier tax systems and were sometimes outdated, so notices did not always reach the business.
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