Filing of a Reply in Form GST REG-18

Form GST REG-18 is a form through which the taxable person can file a reply to the show cause notice issued for cancellation of Goods and Services Tax (GST) registration. The present article briefly explains the provisions relating to filing of a reply in Form GST REG-18.

Provisions governing the filing of a reply in Form GST REG-18-

In case the proper officer has a reason to believe that the GST registration of the taxable person is liable to be cancelled. Then, as per provisions of rule 22(1) of the Central Goods and Services Tax Rules, 2017, he is first required to issue a show cause notice in Form GST REG-17.

Further, as per provisions of rule 22(2) of the Central Goods and Services Tax Rules, 2017, if aggrieved, the taxable person should file a reply in Form GST REG-18 against the show cause notice so issued by the proper officer.

The time limit of filing a reply in Form GST REG-18-

The aggrieved taxable person should file a reply in Form GST REG-18 within a period of seven working days from the date of the service of the show cause notice in Form GST REG-17.

Coverage of reply in Form GST REG-18-

The reply in Form GST REG-18 covers the following details-

• Reference Number of the notice issued in Form GST REG-17.
• Date of issue of notice in Form GST REG-17.
• GSTIN or UN of the taxable person.
• The legal name of a business.
• Trade name of the business, if any.
• Submission by the taxable person (i.e. reply to the notice).
• List of supporting documents.
• Verification box.

Steps for filing an online reply in Form GST REG-18-

As per the provisions, on receipt of the notice in Form GST REG-17, if aggrieved, the taxpayer needs to file the appropriate reply. Such reply is to be filed online and in Form GST REG-18. Following steps should be followed for filing an online reply in Form GST REG-18-

STEP 1 – Go to site https://www.gst.gov.in/ and click ‘Login’ icon appearing on the right-hand side.

STEP 2 – Enter the following details and click ‘LOGIN’-

• Username,
• Password, and
• Characters shown.

STEP 3 – Select the following- Services > Registration > Application for Filing Clarifications.

STEP 4 – Enter the available Reference Number of Notice or Application Reference Number (i.e. ARN).

STEP 5 – Click SEARCH.

By following the above steps, Form GST REG-18 will be displayed. The taxable person should provide the appropriate reply and attached supporting documents, if any, and file the same.

Notably, if the proper officer finds that the reply submitted by the taxable person in Form GST REG-18 is satisfactory. Then, he may drop the registration cancellation proceedings and accordingly, pass an order in Form GST REG-20.