Yes. A taxpayer will be notified before the cancellation of the GST Registration and will be given a reasonable opportunity to keep his side.
The taxpayer will be notified about the cancellation via FORM GST REG-17 which will describe the following things:
- Clear reason based on which the GST registration should be cancelled.
- Intimating the taxpayer to furnish a reply within SEVEN working days from the date of notice issuance.
- The date and timing of hearing has to be specified.