Cancellation of Registration

Rule-22 of CGST Rules 2017

22. Can­cel­la­tion of Reg­is­tra­tion - 

(1) Where the prop­er offi­cer has rea­sons to believe that the reg­is­tra­tion of a per­son is liable to be can­celled under sec­tion 29, he shall issue a notice to such per­son in FORM GST REG-17, requir­ing him to show cause, with­in a peri­od of sev­en work­ing days from the date of the ser­vice of such notice, as to why his reg­is­tra­tion shall not be cancelled.

• The reply to the show cause notice issued under sub-rule (1) shall be fur­nished in FORM REG–18 with­in the peri­od spec­i­fied in the said sub-rule.
• Where a per­son who has sub­mit­ted an appli­ca­tion for can­cel­la­tion of his reg­is­tra­tion is no longer liable to be reg­is­tered or his reg­is­tra­tion is liable to be can­celled, the prop­er offi­cer shall issue an order in FORM GST REG-19, with­in a peri­od of thir­ty days from the date of appli­ca­tion sub­mit­ted under sub-rule (1) of rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), can­cel the reg­is­tra­tion, with effect from a date to be deter­mined by him and noti­fy the tax­able per­son, direct­ing him to pay arrears of any tax, inter­est or penal­ty includ­ing the amount liable to be paid under sub- sec­tion (5) of section
• Where the reply fur­nished under sub-rule (2) is found to be sat­is­fac­to­ry, the prop­er offi­cer shall drop the pro­ceed­ings and pass an order in FORM GST REG –20.

The pro­vi­sions of sub-rule (3) shall, mutatis mutan­dis, apply to the legal heirs of a deceased pro­pri­etor, as if the appli­ca­tion had been sub­mit­ted by the pro­pri­etor himself.