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Applicable Section: Section 29 of the Central Goods and Services Tax Act, 2017.
Applicable Rule: Rule 22(2) of Central Goods and Services Tax Rules, 2017.
Purpose of Form GST REG-18
Form GST REG-18 is filed by the taxpayer in response to a notice issued in Form GST REG-17 by the GST officer. This notice is sent when the officer believes that the taxpayer’s GST registration should be cancelled. The taxpayer can submit a reply to this show-cause notice if they believe the cancellation of GST registration is unfair or invalid.
Notice in Form GST REG-17
A show-cause notice (Form GST REG-17) is issued by the GST officer, when the officer has valid reasons to believe that the taxpayer’s GST registration should be cancelled. The notice must be issued before any cancellation action is taken.
Filing a Reply to GST officer in Form GST REG-18
If the taxpayer believes that the cancellation notice is unjustified or invalid, they must file a reply in Form GST REG-18 within 7 working days from the date of service of the notice (8 working days if the last day falls on a Sunday or holiday).
Contents of the Reply (Form GST REG-18):
Steps to File Form GST REG-18
Follow these steps to submit Form GST REG-18 in response to the show-cause notice:
Outcome of non-compliance :
The GST registration may be cancelled if a response to the show cause notification in FORM REG-18 is not sent.
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