What is REG-17 Notice?
REG-17 is a show cause notice for cancellation of GST registration, issued under Section 29 of the CGST Act, 2017 read with Rule 22 of the CGST Rules, 2017. It is one of the most urgent notices a business can receive — if unanswered, it directly results in loss of GST registration.
The officer commonly issues REG-17 when they find:
- Continuous non-filing of GSTR-3B for 6 months (regular taxpayer) or 3 tax periods (composition taxpayer)
- Business found non-operational at the declared principal place of business during a field visit
- Registration obtained by fraud, wilful misstatement, or suppression of facts
- Contravention of GST provisions such as issuing invoices without actual supply
- Voluntary registration but no business commenced within 6 months
📋 Key Facts About REG-17
| Parameter | Details |
|---|---|
| Legal Basis | Section 29, CGST Act 2017 read with Rule 22 |
| Issued By | GST Officer (jurisdictional proper officer) |
| Reply Format | FORM GST REG-18 (filed on GST portal) |
| Reply Deadline | 7 working days from notice date |
| If Satisfied | Proceedings dropped in FORM GST REG-20 |
| If Not Satisfied / No Reply | Registration cancelled in FORM GST REG-19 |
How to Reply REG-17 — Step by Step
Identify the exact ground for cancellation
REG-17 will state the specific reason — non-filing, non-operational business, or other Section 29 grounds. Your reply strategy depends entirely on which ground applies.
File all pending returns immediately
If non-filing is the ground, file every pending GSTR-1 and GSTR-3B with applicable late fees and interest before submitting your reply — this is the single most persuasive thing you can do.
Gather proof of business operation
Collect recent invoices, purchase orders, bank statements showing business transactions, and — if useful — a CA certificate confirming the business is active.
Draft your reply citing Section 29 and Rule 22
Address the exact ground raised, explain the reason for any lapse (illness, technical issues, natural disaster), and undertake to remain fully compliant going forward.
Submit FORM REG-18 within 7 working days
File on GST Portal → Services → Registration → Application for Filing Clarifications (against the REG-17 reference), attach your documents, and submit before the deadline.
Generate Your REG-17 Reply in 30 Seconds
AI-drafted reply with Section 29 citations, compliance undertaking, and proper legal format — built to save your registration.
Generate My Free Reply →Key Legal Provisions for REG-17 Reply
- Section 29, CGST Act 2017 — Cancellation or suspension of registration
- Rule 20, CGST Rules 2017 — Application for cancellation of registration
- Rule 22, CGST Rules 2017 — Procedure for cancellation (basis for REG-17)
Frequently Asked Questions — REG-17
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