Explanation
Show-cause notice for cancellation of GST registration
Trigger: Issued when the officer proposes to cancel GST registration — e.g., for non-filing of returns, fraudulent registration, or business closure.
Reply required within: 7 days.
Consequence if ignored: Registration is cancelled by issuing REG-19 order. Cancellation affects the ability to file returns and claim ITC by customers.
How to reply: File REG-18 within 7 days. If non-filing is the reason, file all pending returns and pay dues before submitting the reply. Provide evidence of business activity.
If ignored
How to respond
File REG-18 within 7 days. If non-filing is the reason, file all pending returns and pay dues before submitting the reply. Provide evidence of business activity.
Deadline
You have 7 days from the date of issue to respond. Do not ignore — non-response triggers automatic consequences.