GST REG-17: Show Cause for Cancellation of Registration (Section 29)
This is a registration-cancellation show-cause (§29). The critical output is your reply-by date — miss it and the GSTIN can be cancelled, and §29(5) then requires you to reverse the ITC on the inputs, semi-finished/finished goods and capital goods held on the day before cancellation. There is no tax-demand figure for this notice type.
What this notice means
REG-17 is a show-cause notice proposing cancellation of your GST registration under section 29 (e.g. non-filing). The reply-by date is critical — an unanswered notice can cancel the GSTIN.
How to respond
- Identify the cancellation ground (non-filing, non-commencement, etc.).
- Cure the default where possible (file the pending returns) and reply via REG-18.
- If already cancelled, seek revocation via REG-21 within the allowed window.
Common defences
- File the pending returns and pay dues to remove the cause before the hearing.
- Demonstrate the business is operating from the principal place if that is alleged.
Forms & sections
- REG-18 (reply)
- REG-21 (revocation)
- §29