Professional assistance in drafting replies to GST notices and obtaining cancellation of GST registration under the CGST Act, 2017, with complete legal and procedural support.
GST notices and registration-related proceedings require timely action and a response based on the facts of the taxpayer's case. A notice may relate to tax payment input tax credit returns registration discrepancies or other GST compliance matters.
Our GST Notice Reply / GST Cancellation service provides professional assistance in reviewing the communication identifying the underlying issue preparing the appropriate response and completing the applicable GST Portal process.
A GST notice may be issued where the tax authorities identify discrepancies or believe that tax has not been paid or has been short paid tax has been erroneously refunded or input tax credit has been wrongly availed or utilised.
For matters covered by Section 74A of the CGST Act, applicable from FY 2024-25 onwards the proper officer may issue a show cause notice in cases involving non-payment or short payment of tax erroneous refund or wrongly availed or utilised input tax credit. The same section provides the framework for both fraud and non-fraud cases.
Under Section 29 of the CGST Act, GST registration may be cancelled on application by the registered person or by the proper officer in the circumstances specified as below:
There are two broad ways cancellation can happen:
| Type | Who initiates it? | Typical situation |
|---|---|---|
| Cancellation on application | Registered person | Business closure, transfer or cessation of registration liability |
| Cancellation by proper officer | GST Department | Non-compliance, return default, fraud or other prescribed grounds |
Where the proper officer proposes cancellation of registration the taxpayer is required to be given a show cause notice and an opportunity to respond.
Under Rule 22 of the CGST Rules, the taxpayer is generally required to furnish a reply to the cancellation notice within 7 days. Where the reply is satisfactory the proceedings may be dropped. Where cancellation is warranted the proper officer may issue the cancellation order within the prescribed period.
Where GST registration has been cancelled by the proper officer and revocation is legally available the taxpayer may apply for revocation under Section 30 of the CGST Act read with Rule 23 of the CGST Rules.
The application is generally required to be made within 90 days from the date of service of the cancellation order. The period may be extended by a further period of up to 180 days by the Commissioner or an officer authorised by him of the prescribed rank where sufficient cause is shown.
Where cancellation resulted from non-filing of returns the pending returns and applicable tax interest penalty and late fee generally need to be addressed before revocation.
We review the specific notice or registration issue assess the applicable compliance requirements prepare the appropriate submission and assist with GST Portal filing within the agreed scope.
Acceptance of a reply or approval of cancellation or revocation remains subject to the decision of the GST authorities.
| Category | Threshold | Note |
|---|---|---|
| GST Notice Received | NA | Applicable where a registered taxpayer has received a GST notice, clarification request, show cause notice or other communication from the GST authorities requiring a response or compliance action. |
| GST Registration Cancellation | NA | Applicable where the taxpayer wants to cancel GST registration due to business closure, transfer of business, change in constitution, cessation of GST liability or any other legally valid reason. |
| Cancellation Proceedings Initiated by Department | NA | Applicable where the GST department has initiated cancellation proceedings due to return defaults, non-compliance, business not being conducted from the registered premises, improper invoicing, fraudulent registration or other prescribed grounds. |
| Revocation of Cancelled GST Registration | NA | Applicable where GST registration has been cancelled by the proper officer and the taxpayer is eligible to apply for revocation of cancellation after fulfilling the applicable compliance requirements. |
| GST Compliance Discrepancy | NA | Applicable where the taxpayer needs professional assistance in responding to discrepancies relating to GST returns, tax liability, input tax credit, invoices, payments or other GST records. |
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Professional review and response preparation for GST notices relating to tax liability input tax credit returns discrepancies or other GST matters.
Assistance with voluntary cancellation of GST registration where the taxpayer is eligible for cancellation.
Assistance in responding to a show cause notice issued by the proper officer proposing cancellation of GST registration.
Professional review of a GST cancellation order to understand the reason for cancellation and determine the appropriate compliance option.
Assistance with applying for restoration of GST registration where cancellation was initiated by the proper officer and revocation is legally available.
Review the notice order cancellation requirement or revocation requirement.
Collect relevant returns invoices reconciliations payment records and supporting documents.
Identify the relevant provisions and determine the appropriate response or application.
Prepare the applicable reply cancellation application or revocation application.
Submit the applicable response or application through the GST Portal.
Track the submission and provide status updates within the agreed scope.
What's included:
Not included:
Where the case involves fraud wilful misstatement or suppression of facts the penalty can be equivalent to the tax due.
10% of the tax due or ₹10,000 whichever is higher.
For CGST and SGST/UTGST the ₹10,000 minimum applies separately to each component. For IGST the corresponding minimum is ₹20,000.
Interest on delayed payment of tax is payable under Section 50 of the CGST Act. The applicable notified rate is generally 18% per annum for delayed payment of tax.
For eligible cases Section 74A provides different penalty consequences depending upon when payment is made.
| Stage | Non-Fraud Case | Fraud Case |
|---|---|---|
| Tax + interest paid before SCN | Nil penalty | 15% of tax |
| Tax + interest paid within 60 days of SCN | Nil penalty | 25% of tax |
| Tax + interest + applicable penalty paid within 60 days of order | As applicable | 50% of tax |
Obtain or renew your Letter of Undertaking (LUT) to export goods or services without payment of IGST. Fast, accurate, and hassle-free assistance.
Accurate and timely filing of GSTR-9 (GST Annual Return) by expert. Ensure year-end GST compliance with comprehensive reconciliation and reporting.
Professional preparation and filing of GSTR-9C (GST Reconciliation Statement) to reconcile GST returns with audited financial statements and ensure statutory compliance.
Base delivery for price-conscious founders
₹2,499
7–10 working days
Email/WhatsApp support during business hours
For time-sensitive clients
₹4,999
48–72 hours
Dedicated CA contact, escalation-ready