Section 22 in The Central Goods and Services Tax Rules, 2017
22. Cancellation of registration.
(1)Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.(2)The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule.(3)Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under [* * *] [Omitted 'sub-rule (1) of' by Notification No. G.S.R. 644(E), dated, 27.6.2017 (w.e.f. 19.6.2017).] rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1) [or under sub-rule (2A) of rule 21A] [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).], cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29.(3A)[ Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.] [Inserted by Notification No. G.S.R. 644(E), dated, 27.6.2017 (w.e.f. 19.6.2017).](4)Where the reply furnished under sub-rule (2) [or in response to the notice issued under sub-rule (2A) of rule 21A] [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).] is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20.[Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.] [Inserted by Notification No. G.S.R. 831(E), dated 4.9.2018 (w.e.f. 19.6.2017).](5)The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
