FORM GST REG-20 - Order dropping the identified cancellation proceeding
The response/evidence removes the cancellation ground or a specifically eligible return default is cured.
Responsible actor: The proper officer records why proceedings are dropped. Provision: Rule 22(4); rule 21A(4).
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-REG20-2026-0911 /11 September 2026 |
|---|---|
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Show-cause notice / date | ILLUSTRATION-REG17-2026-0901 /1 September 2026 |
| Reply reference / date | ILLUSTRATION-REG18-2026-0909 /9 September 2026 |
Selected consideration paragraph
The lease/ownership evidence, stock/dispatch record and temporary-safety closure explanation are examined. The 10 September follow-up verifies that the unit exists and conducts business. The inference of non-conduct from the closed shutter is not sustained. The proceeding initiated by the identified notice is dropped. The alternative paragraph about filing all outstanding returns is not selected: no such default was alleged.
Suspension note
| Revocation of suspension | Suspension from 1 September 2026 stands revoked with effect from 1 September 2026 under the selected dropped-proceeding branch |
|---|---|
| Scope | No cancellation order was made in this branch; no tax waiver or blanket acceptance of unrelated periods |
Officer and execution
| Name / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction | Bengaluru Central Tax |
| Place / date | Bengaluru /11 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
- Follow-up verification and reasoned dropping record
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.
Period and legal consequences
REG-20 drops pending cancellation proceedings; REG-22 revokes an actual cancellation. Their legal stage and effect are different.
Primary source and exact locator
Official notified form source: PDF pages 69-69; printed pages 63-63.
CGST Act and government-hosted Act and Rules compilation - Rule 22(4); rule 21A(4). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer records why proceedings are dropped. The response/evidence removes the cancellation ground or a specifically eligible return default is cured.
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.