How to File Form GST REG 18 for Reply to Show Cause Notice?

Under the Goods and Services Tax (GST) regime, a registered taxpayer is required to comply with several registration and compliance requirements. One such requirement arises when a taxable person receives a Show Cause Notice (SCN) from the proper officer of the GST department, often due to discrepancies, non-compliance, or issues related to registration.

In such cases, it becomes crucial to respond appropriately within the stipulated time to avoid cancellation of registration or penalties. The response to such notices is submitted using Form GST REG 18 with the help of GST portal, which allows the taxpayer to present their case and provide supporting documents. Filing this form accurately and on time can help resolve issues proactively.

This article will guide you through all the key considerations when submitting Form GST REG-18.

Form GST REG-18 Provisions

The Form GST REG-18 must be completed as a response to a notice received by the taxpayer for their cancellation of GST registration. Form GST REG-17 is first sent by the GST officer, who has a proper reason to believe that the concerned taxpayer's GST registration needs cancellation. 

Prior to cancellation, the office needs to issue a show-cause notice to registered taxpayers. This is applicable according to the Central Goods and Services Tax Rules 2017. Moreover, if the taxpayer sees that the notice is invalid or unfair, they can file a reply in the form of GST REG-18 as a response to the notice. 

When to File Form GST REG-18?

The registration, which is granted under GST, can be cancelled by the taxpayer in response for a lot of reasons. A cancellation action can be initiated by either the official department or the taxpayer by sending a cancellation notice. Here are a few reasons for which a taxpayer might file cancellation for registration of their GST by filing Form GST REG 18:

• A person is no longer liable to be registered under the GST Act.
• The taxpayer’s business has been discontinued or transferred due to the proprietor's death, demerged, or amalgamated with another entity.
• There is a change in the business’s constitution.
• The registration has been obtained through fraud, false statements, and suppression of facts.
• A taxpayer has not started their business within 6 months post GST registration.

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Fields in Form GST REG-18

The reply to the relevant Form GST REG-18 needs to include the following details:

• Reference number of Form GST REG-17 show cause notice
• Date of the issue of notice
• GSTIN of the taxpayer
• Legal name of business
• Legal trade name of business
• Reply to notice by the taxpayer for GST registration cancellation
• Supporting documents

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How to File Reply in Form GST REG-18

A taxpayer who receives a show cause notice for cancellation of their GST registration can make use of Form GST REG 18 to file their reply. This would facilitate the registration cancellation proceedings in a fair manner. The coverage of reply should have the supporting fields mentioned in just the earlier section.

Steps to File Form GST REG-18

You need to follow these steps to submit FORM GST REG-18 as a response to show-cause notice:

Step 1: First, you need to visit the official site of 'www.gst.gov.in' and then conduct a login to your taxpayer account by entering username and password. 

Step 2: Then navigate to services>registration>application for filing clarifications. 

Step 3: Now enter your ARN (Application Reference Number). Or you can also enter the reference number which is provided in the show cause notice (Form GST REG-18-). 

Step 4: Next, click the search button to get the relevant form. The Form GST REG-18 will display.

Step 5: Enter all of the required details - this should include your response to show-cause notice along with supporting documents.

Step 6: Verify the information carefully and then submit the form to the office of GST.

Conclusion

Form GST REG-18 plays a pivotal role in protecting a taxpayer’s GST registration when faced with a Show Cause Notice. Timely and accurate filing of this form, along with relevant documentation, ensures that your side of the story is heard and considered before any adverse action is taken.

Knowing the grounds of the notice, gathering proper evidence, and following the filing steps on the GST portal can help resolve the matter efficiently. Always keep a copy of the acknowledgment for future reference, and if needed, consult a GST practitioner to strengthen your response and maintain compliance with GST laws.

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