FORM GST REG-17 - Specific notice proposing cancellation for non-conduct of business
Actual information suggests a statutory cancellation ground, which must be identified and tested.
Responsible actor: The proper officer issues notice and affords the prescribed response opportunity. Provision: Section 29(2)(a); rules 21(a),21A,22(1).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current registration rules checked 21 October 2026. Worked2026 branch; clearly fictional, unsigned and unissued. Current2025 substituted/inserted forms or explicit later-law qualifications apply.
Worked facts and completed entries
Cancellation Branch A: a29 August 2026 field visit initially reports no business at the declared principal place after finding the shutter closed during a temporary safety closure. REG-17 served 1 September identifies rule 21(a)/section 29(2)(a), proposes cancellation and states suspension from 1 September. A9 September reply supplies the valid lease, owner proof, stock/dispatch records and the temporary-closure notice. A10 September follow-up establishes the existing business. The 11 September REG-20 drops proceedings; no return-filing default or tax shortfall is involved.
Reference and recipient
| Reference / date | ILLUSTRATION-REG17-2026-0901 /1 September 2026 |
|---|---|
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
Reasons to show cause
The 29 August visit found the declared unit 12 shutter closed and no accessible business activity. The attached visit note identifies its time/address and attempts to contact the applicant. It appears the registered person may not conduct business from the declared place under rule 21(a). Explain the actual business/premises facts with relevant records; closure alone is not treated as conclusive proof after contrary evidence. Refer to the attached case-specific 29 August visit note and corresponding premises evidence.
Response, hearing and suspension
| Reply period | Within seven working days from service 1 September 2026; model reply 9 September |
|---|---|
| Hearing | 11 September 2026 /11:00 /Illustration Bengaluru Central Tax Office |
| Failure to respond/appear | Decision may be made ex parte on the available record and merits, not by an unexplained automatic finding |
| Suspension note | Registration stands suspended from 1 September 2026 pending the cancellation proceeding; no taxable supply/tax invoice during suspension under 21A(3) |
Officer and execution
| Name / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction | Bengaluru Central Tax |
| Place / date | Bengaluru /1 September 2026 |
| Signature | Not executed; no actual official application, order or certificate |
How this form moves the matter forward
- Identify the exact application/proceeding and current statutory route.
- Complete the specific facts and evidence for that event, with genuine references in a real filing.
- Reconcile the portal communication, dates and next legal step; a fictional model is not an authenticated decision.
Evidence supporting these entries
- Original application/notice/order and actual service record
- Specific premises/business/authorisation evidence
- Portal reference, response and resulting registration record
- Specific visit note and actual business evidence
Additional primary authority: Notification 18/2025-Central Tax,31 October 2025, effective 1 November 2025:rules 9A/14A PDF pages 13–15; REG-02 amendment and substituted REG-03/04/05 PDF pages 15–18; REG-32/33 PDF pages 18–20.
Additional primary authority: CBIC Instruction03/2025-GST,17 April 2025, PDF pages 2–4:premises evidence; pages 5–8:specific queries, ordinary/risk verification, replies and reasoned rejection.
Additional primary authority: Official CGST Act as on 11 June 2026, sections 24/25/28/29/30; cancellation does not remove prior liabilities and revocation differs from a voluntary cancellation.
Additional primary authority: Notification 26/2022-Central Tax,26 December 2022, paragraphs 18–20 PDF pages 6–8:REG-01 PAN-linked contact, REG-17 supportive documents and substituted REG-19.
Period and legal consequences
Cancellation needs an identified section 29/rule 21 ground, a meaningful response opportunity and a reasoned decision. The notice is not the final cancellation order. The seven days here are working days.
Primary source and exact locator
Official notified form source: PDF pages 66-66; printed pages 60-60.
CGST Act and government-hosted Act and Rules compilation - Section 29(2)(a); rules 21(a),21A,22(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer issues notice and affords the prescribed response opportunity. Actual information suggests a statutory cancellation ground, which must be identified and tested.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Original application/notice/order and actual service record; Specific premises/business/authorisation evidence; Portal reference, response and resulting registration record.