# 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

## Section and form names

- Sections: 29(2)
- Forms: REG-17, GST REG-17, FORM GST REG-17

## Time limit to reply

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

None stated in the rule.

The officer must pass the order within 30 days of the date of the reply (rule 22(3)).
- Source: [CGST Rules 2017, rule 22](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter3/rule22_v1.00.html)

## Reply form

[FORM GST REG-18: Reply to the show cause notice for cancellation of registration](https://charterai.in/notice/form/gst-reg18), filed through GST portal: REG-18.

The field list is to be confirmed against the notified text.

## What the reply must include

- 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)

## Reply outline

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.

- Preliminary submissions: Identify the taxpayer, GSTIN and the REG-17 reference and grounds cited.
- 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.
- 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.
- Prayer: Request the proceedings be dropped and an order passed in REG-20.

## Related law

- Section 29(2), CGST Act, 2017

## FAQ

### What is a Registration cancellation SCN (s.29(2), REG-17)?

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

### What is the time limit to reply to a Registration cancellation SCN (s.29(2), REG-17)?

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

### How is the reply to a Registration cancellation SCN (s.29(2), REG-17) filed?

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

### What should the reply include?

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).

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/gst-registration-cancellation-scn-s-29-2-reg-17