GST chow cause notice

459 views 2 replies

Vijetha Girish

3 Points Joined November 2025

Hi I had recieved a show cause notice in May this year with below reasoning

You have been served with a Notice vide Reference Number xxxxxxx dated xxxxxx for seeking clarification in relation to Suo-moto Cancellation for below reasons.
1. returns furnished by you under section 39 of the Central Goods and Services Tax Act,2017

I had missed this email and continued filing until now post the notice being sent. Please help on how I can address this and close? My filings are now not reflecting in portal.

Replies (2)

Aashok Kumar Sharma

Manager - Finance and Accounts

58828 Points Joined June 2010

If the registration was cancelled by the department on its own motion and you still want to continue your business, apply for revocation in Form GST REG-21.

⏰ Time limit

You must apply within 30 days of service of the cancellation order.
The Commissioner can extend this by another 90 days (via Additional/Joint Commissioner approval).
If that period has also lapsed, you can apply for condonation of delay — many State and Central jurisdictions are allowing it upon written request showing valid reasons (like missing the email).

📝 Steps

Log in to gst.gov.in → Services > Registration > Application for Revocation of Cancelled Registration
Select the relevant ARN/cancellation order.
Enter your reason — e.g., “Missed the notice email, business active, all returns now filed and dues paid.”
Attach:
- Copies of GSTR-3B & GSTR-1 returns filed,
- Payment challans of any tax/late fees,
- A brief explanation letter on letterhead.
Submit and verify with DSC/EVC.

🔹 Once filed, the officer may ask for clarification (REG-23). Respond via REG-24 within 7 days.
🔹 On approval, registration is restored and you can continue normal filings.