Will a taxpayer be notified before cancellation of the GST Registration?

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.

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