Cancellation of registration
Rule 22 of the Central Goods and Services Tax Rules, 2017 deals with cancellation of registration. 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, a The Act came into force on 22 Jun 2017.
(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 1 [****] rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), 2 [or under sub-rule (2A) of rule 21A ] 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 .
(4) Where the reply furnished under sub-rule (2) 2 [or in response to the notice issued under sub-rule(2A) of rule 21A ] is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20 : 3 [ 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 ] (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.
Amendment notes
1. Omitted (w.e.f. 22.06.2017) vide Notification No. 7/2017 -CT dated 27.06.2017 for "sub-rule (1) of".
2. Inserted vide Notification No.94/2020 - CT dated 22.12.2020.
3. Inserted vide Notification No.39/2018 - CT dated 04.09.2018.
Rule 22, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 22
What does Rule 22 of the Central Goods and Services Tax Rules deal with?
Rule 22 of the Central Goods and Services Tax Rules is headed "Cancellation of registration". 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, a
How do I find court cases under Rule 22 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 22, rule 22 CGST Rules 2017, rule 22 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 22 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 29 (Value of supply of goods made or received through an agent), so none of them can safely be read on its own.
When did Rule 22 of the Central Goods and Services Tax Rules come into force?
Rule 22 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 22, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.