Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
21 Aug 25
5 mins
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Registration Cancellation Order in Form GST REG 08
Form GST REG-08 is issued by the proper officer to cancel the GST registration of a TDS deductor or TCS collector.
It is issued only when the taxpayer is no longer liable and has not provided a valid defence reply to the show cause notice.
Before issuance, a show cause notice in GST REG-17 and a chance to reply via GST REG-18 is mandatory.
The order in REG-08 specifies cancellation details along with any pending tax, interest, or penalty dues.
Timely compliance with GST rules and replying to notices helps avoid cancellation through GST REG-08.
Form GST REG-08 is used by a proper officer to cancel GST registration of the TDS (Tax Deducted at Source) deductor or TCS (Tax Collected at Source) collector. It is used when they are no longer liable and have not submitted a defence reply.
If the concerned TDS deductor and TCS collector do not have any defence reply to prevent cancellation of registration, the proper officer issues an order in GST REG-08. Learn about the process in which this form is issued by proper officer here in detail.
Introducing Provisions Associated with Form GST REG-08
Rule 12(3) of the CGST Rules, 2017 (Central Goods and Services Tax Rules, 2017) elaborates on provisions of communication/ issuance of Form GST REG-08. Here are the introducing provisions of the form:
● The GST officer issues an order to TDS deductor or TCS collector to cancel registration in Form GST REG-08.
● Before issuance of an order based on inquiry, the proper officer needs to be satisfied that the TCS collector or TDS deductor is no longer liable to deduct or collect TDS and TCS, respectively.
● The proper officer electronically communicates Form GST REG-08 to the TDS deductor or TCS collector.
● Further, the process of registration cancellation in Rule 22 of CGST Rules, 2017 needs to be followed before issuing the form.
Steps to Follow Before Issuance of Form GST REG-08
Here is the procedure that needs to be followed before the proper officer issues Form GST REG-08 and begins cancellation procedure:
Step 1: Proper officer needs to issue a show cause notice in Form GST REG-17.
Step 2: The person in concern needs to file a defence reply, if any, within 7 days in Form GST REG-18.
Step 3: If the reply is not satisfactory, GST authorities will consider registration cancellation and inform the TDS deductor or TCS collector in Form GST REG-08.
● Name, address and ARN (Application Reference Number) of the person whose registration is cancelled
● Reason for registration cancellation
● Date of registration cancellation
● The direction of payment of outstanding tax, penalty, and interest, if any and the due date.
Conclusion
To avoid the issuance of Form GST REG-08 by the proper officer, ensure you respond to the show cause notice issued by the tax officer before issuing Form GST REG-08. If the causes you show can defend you, your GST registration will not be cancelled by the proper officer. Adhering to GST filing and timelines for payment of tax can help you prevent GST registration cancellation certificate issuance.
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FAQs
What is Form GST REG-08?
Form GST REG-08 is an official order issued by the proper officer under GST to cancel the registration of a TDS deductor or TCS collector. It is used when such taxpayers are no longer liable to deduct or collect tax at source under GST. The form is issued only after ensuring that the person concerned has not submitted a valid reply to the show cause notice within the prescribed time.
When is GST REG-08 issued?
Form GST REG-08 is issued when a TDS deductor or TCS collector fails to reply satisfactorily to the show cause notice (GST REG-17) issued by the GST officer. If no defence reply is submitted in Form GST REG-18 within 7 days, the officer proceeds with cancellation. This form is an electronic communication of cancellation under the GST law.
What is the legal provision governing GST REG-08?
The issuance of GST REG-08 is governed by Rule 12(3) of the CGST Rules, 2017, along with the cancellation procedure laid out in Rule 22. As per these rules, the officer must be satisfied that the TDS deductor or TCS collector is no longer liable before issuing REG-08. The order is issued electronically and contains details like cancellation date, reasons, and tax liabilities.
What details are included in Form GST REG-08?
Form GST REG-08 contains crucial details such as the date and reference number of the order, the name and address of the taxpayer, and the reason for cancellation of GST registration. It also specifies the date from which registration is cancelled and any outstanding tax, penalty, or interest payable, along with the deadline for payment.
How can one avoid cancellation through Form GST REG-08?
To avoid cancellation of GST registration through Form GST REG-08, the taxpayer must respond promptly to the show cause notice (REG-17). A valid and satisfactory reply must be filed within 7 days in Form GST REG-18. Regular compliance with GST filing, timely payment of taxes, and proper record-keeping also help in preventing cancellation orders from being issued.
Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
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