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REG-17

Reply to REG-17 GST Registration Cancellation SCN — Format & Sample

REG-17 is the Show Cause Notice issued under Rule 22(1) proposing cancellation of GST registration under Section 29 of the CGST Act. The reply is filed in Form GST REG-18 within 7 working days from the date of service, addressing the specific reason recorded in the SCN.

What is REG-17 in GST

Under Section 29(2), the proper officer may cancel registration for reasons including contravention of the Act or Rules, non-filing of returns for the prescribed period, obtaining registration by fraud, non-commencement of business, or issue of invoices without supply.

Before cancellation, an SCN is issued in Form GST REG-17 informing the taxpayer of the proposed cancellation and the reasons.

Common grounds in the REG-18 reply

The reply must respond to the specific reason recorded in REG-17.

  • Returns already filed / being filed with tax, interest and late fee
  • Non-generation of e-way bills — genuine reasons
  • Address verification issues — supporting documents
  • No suppression / no bogus invoices — books and reconciliations
  • Vagueness in the SCN — no specific reason recorded

REG-17 reply format — 7-step drafting checklist

A defensible reply combines procedural safeguards with grounds on merits. Use this checklist as the skeleton of every REG-17 reply.

  1. 1. Proper officer & jurisdiction
    Verify that the officer issuing the REG-17 has monetary and territorial jurisdiction under the CBIC circulars. A notice issued without jurisdiction is void.
  2. 2. Statutory time limits
    Check whether the REG-17 is within limitation under Section 73/74/74A (or the applicable rule). A time-barred notice is liable to be dropped as a threshold ground.
  3. 3. Natural justice
    Confirm that the SCN is not vague, that relied-upon documents are enclosed, and that opportunity of personal hearing under Section 75(4) has been granted.
  4. 4. Statement of facts
    A clean, chronological narrative — parties, GSTIN, period, returns, audit / scrutiny trigger, prior correspondence and payments made.
  5. 5. Grounds on law and merits
    Discrepancy-wise reply — agreed, partly agreed, or disagreed, with the section, rule, circular and case law relied on. Reconciliations attached as annexures.
  6. 6. Correct form & payments
    File the reply in the prescribed form on the GST portal. Any admitted tax is paid through DRC-03 with interest, penalty and late fee shown separately.
  7. 7. Prayer & hearing request
    End the reply with a specific prayer (drop proceedings / grant hearing / accept payment) and expressly request a personal hearing.

Frequently asked questions

Related notices & orders

REG-19
REG-19 Cancellation Order — Revocation (REG-21), Appeal & GSTR-10
DRC-01
Show Cause Notice in GST (DRC-01) — Meaning, Time Limits & Reply Format

Draft this reply end-to-end in GSTIAN

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