Section 22(4) in The Central Goods and Services Tax Rules, 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).]
