GST

REG-17: Show cause notice for cancellation of GST registration

GST REG-17 notice: registration cancel hone se kaise bachayein

Updated 11 November 2026 · For taxpayers in India

Form GST REG-17 is a show cause notice under Rule 22(1) asking why your GST registration should not be cancelled. Registration may also be suspended from the date of this notice.

Deadline to reply	7 working days from the date of the notice.
How to reply	Form GST REG-18
Where	GST portal → Services → User Services → View Notices and Orders (or View Additional Notices/Orders)

Why you may have received it

• Returns not filed for a continuous period
• Business not found at the registered address
• Registration obtained by fraud or misstatement
• Not starting business within 6 months of voluntary registration
• Availing ITC in violation of Section 16

How to reply, step by step

1. Find the exact reason given in the notice.
2. If it's non-filing, file all pending returns with late fee and interest first.
3. File REG-18 explaining the reason and attaching proof (filed returns, address proof, photos of premises).

Documents to keep ready

• Acknowledgements of pending returns filed
• Proof of principal place of business
• Photographs of premises and signboard
• Bank statements showing business activity

What your reply should cover

• Notice reference and date
• Reason-wise reply
• Proof that defaults have been fixed
• Request to drop proceedings and revoke suspension

What happens if you ignore it

Your registration will be cancelled through Form GST REG-19. If the reply is accepted, proceedings are dropped through Form GST REG-20.

Frequently asked questions

My registration is already cancelled. What now?

You can apply for revocation in Form GST REG-21, generally within 90 days of the cancellation order, after filing all pending returns.

Can I issue invoices during suspension?

No. While suspended you can't make taxable supplies under that registration.

Related notices

General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.