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GST Registration Cancellation Notice Via GST REG-17 Form

Goods and Services Tax (GST) law clearly states that the proper officer, as well as the taxpayer himself, can initiate the cancellation of GST registration.

GST REG 17 Form

If the proper officer has proper reason to believe that the GST registration of the taxpayer Get to know the complete GST registration procedure online on the Indian government GST portal official website. We have explained by the actual screenshot of every step. Read more should be cancelled. Then, the proper officer will initiate the cancellation proceedings by issuing a show-cause notice in form GST REG-17.

This article will cover each and everything about the issuance of notice in form GST REG-17 and starting from circumstances under which notice can be issued by the proper officer.

Circumstances Under Which Notice Can Be Issued by the Proper Officer

Under the provisions of section 29(2) of the Central Goods and Services Tax Act, 2017 details and situations have been mentioned under which the proper officer can cancel the GST registration. Check the same hereunder:-

Under any of the above cases, the proper officer has the power to initiate cancellation proceedings by issuing notice in form GST REG-17.

Provisions Related to the Issuance of Notice in Form GST REG-17

The provision to section 29(2) made it mandatory for the proper officer to give an appropriate opportunity to the taxpayer of being heard. Along with it, rule 22(1) of the Central Goods and Services Tax Rules, 2017, also states that prior to the cancellation of GST registration the prior officer has to issue a notice in form GST REG-17 which will include the following:

  • The reasons on which the proper officer believes that GST registration should be cancelled.
  • Instructions for the registered taxable person to submit a proper reply within seven working days from the date of service of notice in form GST REG-17.
  • Date and time of the personal hearing to be held in the case, if any.

Action registered Taxable Person can Take Post Receipt of Notice in Form GST REG-17

GST registered persons who have received notice in form GST REG-17 can take any of the following actions:

  • If satisfied, can accept the cancellation and pay all pending dues accordingly
  • The registered person can submit an appropriate reply in form GST REG-18 within the stipulated time frame

GST REG 17 PDF Format

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Sourabh Kumar
Sourabh Kumar is Tech Influencer who wants to explore new fields, Documents and represent his gained knowledge to the world. He is having a vast experience in writing content in Technology, Social Issues, and the education field. Interest in learning new things and sharing observations and knowledge brings him to SAG Infotech as Content Writer. View more posts
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