Rule 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 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.
