Suo moto cancellation means the GST officer cancels your registration on his own, without you asking usually because you did not file returns for 6 continuous months (or 3 tax periods for composition taxpayers), your premises were found non-existent, you did not start business within 6 months, or the registration was obtained by fraud. The process starts with a show cause notice in Form GST REG-17, and your GSTIN is immediately suspended from that date. You must reply in Form GST REG-18 within 7 working days. <\/p>\n\n\n\n
If your reply satisfies the officer, he drops the case (Form REG-20); if not, he cancels your GSTIN (Form REG-19). <\/p>\n\n\n\n
If the notice was for non-filing, simply file all your pending returns \u2014 the proceedings are usually auto-dropped and your status returns from “Suspended” to “Active”, even without a formal reply.<\/p>\n\n\n\n
Did you receive a GST cancellation notice, or find your GSTIN suspended? This blog explains suo moto cancellation<\/strong> \u2014 why it happens, and how to save your registration.<\/p>\n\n\n\n