Answer

1. F

   Facts

   REG-17 is a show cause notice proposing cancellation under Sec 29(2). Rule 22 gives 7 working days to reply in REG-18. Your registration is usually suspended from the date of the notice.

2. P

   Provisions and law

   • Sec 29(2), CGST Act 2017The officer can cancel registration, even from a back date, for contravention, non-filing of returns or registration obtained by fraud, after giving a hearing
   • Rule 22, CGST Rules 2017Show cause in REG-17, reply in REG-18 within 7 working days, order in REG-19 or dropping in REG-20
   • Rule 21A, CGST Rules 2017Registration can be suspended while cancellation is pending; no taxable supplies during suspension
3. A

   Analysis

   Read the ground in the notice. If it is non-filing of returns, Rule 22(4) lets the officer drop the proceedings in REG-20 once you file all pending returns and pay tax, interest and late fee. If the ground is that you were not found at your place of business, give rent agreement, photos and utility bills. If you miss the reply, an order in REG-19 can follow.

4. C

   Conclusion

   1. 1Note the date of the notice and count 7 working days.
   2. 2Fix the ground: file returns or collect address proof.
   3. 3File the reply in REG-18 under Services, Registration with documents.
   4. 4Attend the hearing if one is fixed.
   5. 5Look for REG-20 dropping the proceedings.

Do not ignore the notice because returns are now filed; you still need to reply so the case is dropped.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.