GST · Notice
REG-17: Show cause notice — cancellation of registration
Notice proposing to cancel the registration, usually for continued non-filing or for a discrepancy on verification. What to do: clear the default that triggered the notice, then file REG-18 with proof. Time to reply: 7 working days from the date of the notice; the date stated on your notice always wins.
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Key facts
Notice proposing to cancel the registration, usually for continued non-filing or for a discrepancy on verification.
| Form | REG-17 (Show cause notice — cancellation of registration) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 29 r/w Rule 22, CGST Act & Rules 2017 |
| What it asks of you | A reply in REG-18, within the time allowed |
| Your time to act | 7 working days from the date of the notice; the date stated on your notice always wins. |
| Reply or appeal in | REG-18 |
| If it is ignored | Cancellation stops invoicing, blocks e-way bills, and puts your customers' input tax credit at risk. |
Time allowed
Reply: 7 working days from the date of the notice. Gazetted holidays are not counted here.
The date stated on your notice always wins.
What to do now
Clear the default that triggered the notice
Where non-filing is the ground, file all pending returns with tax, interest and late fee before replying — the reply is judged on whether the default is cured.
File REG-18 with proof
Attach the filed return acknowledgements and address the specific ground stated.
If cancelled (REG-19), apply for revocation in REG-21
Within 90 days of service of the cancellation order (Rule 23(1), from 1 Oct 2023); the Commissioner may extend this by up to 180 days on sufficient cause. File the pending returns first.
What a reply contains
A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the REG-17 notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: REG-18.
If it is ignored
- Cancellation stops invoicing, blocks e-way bills, and puts your customers' input tax credit at risk.
- Registration may also be suspended pending the proceedings under Rule 21A.
Official sources
Sources checked on 26 October 2026.
- CGST Rules 2017, rule 22 (cancellation of registration: REG-17, REG-18, REG-19, REG-20) · read 26 October 2026
- CGST Act 2017, section 29 (cancellation or suspension of registration) · read 26 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST REG-17 notice?
Notice proposing to cancel the registration, usually for continued non-filing or for a discrepancy on verification.
How much time do I have to act on a GST REG-17 notice?
Reply: 7 working days from the date of the notice. Gazetted holidays are not counted here. The date stated on your notice always wins.
What happens if I ignore a GST REG-17 notice?
Cancellation stops invoicing, blocks e-way bills, and puts your customers' input tax credit at risk. Registration may also be suspended pending the proceedings under Rule 21A.
Related guides
- REG-19: Order for cancellation of registration
- REG-31: Suspension of registration — intimation and notice for cancellation
- GST Registration Cancellation and Revocation: REG-16, REG-17, REG-19, REG-21 and the Final Return
- GST Notices Explained: Every Common Form, What It Means and How Long You Have to Reply
- Where this sits: Reply and personal hearing
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.