The taxable person who has received a show cause notice in Form GST REG-23 is required to file a defence reply in Form GST REG-24. Such a defence reply in Form GST REG-24 is to be filed within a period of seven working days.

The present article explains the receipt of notice by the taxable person and replies thereon in Form GST REG-24; coverage of Form GST REG-24 and outcome post filing of reply in Form GST REG-24.

Receipt of notice and reply thereon in Form GST REG-24

Following is the flow of action on account of which the taxable person will be served notice in Form GST REG-23-

1. Firstly, the GST registration of the taxable person is cancelled by the proper officer on his own motion.

2. The taxable person is aggrieved by the cancellation of GST registration by the proper officer.

3. Being aggrieved, the taxable person files an application for revocation of cancellation of registration in Form GST REG-21.

4. If the proper officer is not satisfied with the revocation application filed by the taxable person, then in such case, the proper officer will issue a notice in Form GST REG-23.

5. The notice in Form GST REG-23 contains the reasons based on which the proper officer believes that the revocation application can be rejected.

Being aggrieved by the rejection reasons proposed by the proper officer in the show cause notice, the taxable person can file a counter reply in Form GST REG-24. Notably, the taxable person is required to file a reply in Form GST REG-24 within a period of seven working days from the date of service of notice in Form GST REG-23.

GST

Coverage of Form GST REG-24

Form GST REG-24 comprises of the following information/ details-

  • Reference number of the notice and date thereon.
  • Application reference number and date thereon.
  • GSTIN, if applicable.
  • Details of information / reasons based on which the revocation is demanded by the taxable person.
  • List of documents filed.

Outcome post filing of Form GST REG-24

The proper officer will duly verify the reasons/ information submitted by the taxable person in Form GST REG-24. Based on the verification, if satisfied, the proper officer will pass an order revoking cancellation of GST registration. However, if the proper officer is not satisfied with the reply filed in Form GST REG-24, he will reject the application for revocation of cancellation of GST registration.

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