Cancellation of GST registration if Return not Filed : Amendment

By | September 6, 2018
(Last Updated On: September 7, 2018)

Cancellation of registration if GST return n0t filed : Amendment

Cancellation of registration if GST return not Filed

Relevant Portion of Section 29 of CGST ActCancellation of registration.


(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,—


(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or

(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or


Reply to Notice before GST Registration is cancelled

Rule 22 CGST Rules 2017 : Cancellation of registration.

22.(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.


Pay GST, Interest and Late Fee : No need to reply to GST Notice

Following amendment is made by Central Goods and Services Tax (Eighth Amendment) Rules, 2018 Dated 4th September 2018 [ Notification No 39/2018 Central Tax) :-

In rule 22 of CGST Rules , in sub-rule (4), the following proviso shall be inserted, namely:-

“Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.”.

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