Registration cancellation SCN (s.29(2), REG-17): how to reply

Non-filing of returns for the prescribed period, or another s.29(2) ground, cited by the officer

Filed through GST portal: REG-18.

7 working days from the date of service of the notice. Set by the statute or rules; counted from service.

Basis: CGST Rules 2017, rule 22. Rule last reviewed 2026-10-02.

FORM GST REG-18: Reply to the show cause notice for cancellation of registration, filed through GST portal: REG-18.

Unverified: The field list of this form is to be confirmed against the notified text.

• ground-by-ground reply matching REG-17's stated reasons
• ARNs of any pending returns filed to cure the default
• REG-21 revocation note where cancellation has already occurred
• prayer for REG-20 (dropping proceedings)

Go ground-by-ground through REG-17's own stated reasons, the usual fix is curing the default (file the pending returns and cite their ARNs) rather than arguing law. Where registration has already been cancelled by the time of the reply, note the REG-21 revocation route (within 90 days) as the alternative remedy. Keep the seven-working-day deadline in mind, this is one of the shortest reply windows in the taxonomy.

1. Preliminary submissions

   Identify the taxpayer, GSTIN and the REG-17 reference and grounds cited.

2. Default cured / explained

   Ground-wise reply to each reason in REG-17, proof of pending returns filed (ARNs) or an explanation why the ground does not apply.

3. Revocation route (in the alternative)Optional

   Where registration has already been cancelled, note the REG-21 revocation application (within 90 days) as the alternative remedy.

4. Prayer

   Request the proceedings be dropped and an order passed in REG-20.

• Section 29(2), CGST Act, 2017