Response to Show Cause Notice in Form GST REG 24

Bio

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.

  • 18 Sep 25
  • 5 mins
response to show cause notice in form gst reg 24

Response to Show Cause Notice in Form GST REG 24

avatar of sandipan mitra
avatar of sandipan mitra Sandipan Mitra
  • 08 Mins
  • 18-09-25

Key Takeaways

  • Form GST REG-24 is used by taxpayers to reply to a show-cause notice in Form GST REG-23 regarding revocation of GST registration cancellation.
  • It allows businesses to present valid reasons and supporting documents to prevent cancellation of GST registration.
  • Taxpayers must file Form REG-24 within 7 days of receiving Form REG-23, as per GST rules.
  • The form includes notice details, GSTIN, application reference number, reasons for revocation, and attachments.
  • Timely and accurate filing of GST REG-24 ensures compliance, smooth revocation of cancellation, and uninterrupted GST operations.

A proper officer associated with the GST authorities issues a show cause notice to a taxable person if he/ she is dissatisfied with the reasons for revocation of GST registration cancellation. The taxable person needs to respond in Form GST REG-24 to prevent cancellation of GST registration.

As a taxable person, you need to provide valid reasons to revoke the GST registration cancellation. So, read this article to learn in detail about the steps of GST REG-24 issuance to experience a seamless process if you go through such a situation.

Show Cause Notice Issuance and Filing of Reply in GST REG-24 Form

Show Cause Notice Issuance and Filing of Reply in GST REG-24 Form

The following are the steps in which a taxable person will receive notice in Form GST REG-23:

Step 1: The proper officer will cancel GST registration for the concerned taxable person.

Step 2: To prevent GST registration cancellation, the aggrieved taxable person needs to file a revocation application in Form GST REG-21.

Step 3: If the proper officer is not satisfied with the revocation application, he/ she will issue a show cause notice in Form GST REG-23 (notice for rejection of application).

Step 4: The show cause notice (SCN) will include the reasons for rejection of the application.

Step 5: Based on the reasons provided by the proper officer, the aggrieved taxable person can counter-file a response in Form GST REG-24.

Notably, the concerned taxable person needs to file a counter reply in Form GST REG-24 within 7 days from the date of issuance of Form GST REG-23.

Content of GST REG-24 Form 

Here are the inclusions in Form GST REG-24:

● Date of notice and reference number

● Application date and reference number

● GSTIN (if applicable)

● Reasons for revocation by the concerned taxable person

●  A list of supporting documents attached

Issue Post Furnish of GST REG-24 Form

Issue Post Furnish of GST REG-24 Form

The taxable person needs to provide valid reasons for the revocation of GST registration cancellation, which the proper officer will verify. If the proper officer is satisfied with the reasons, he/ she will process the revocation of GST registration cancellation.

However, in case the proper officer is dissatisfied with the assessee’s application for revocation, he/ she will cancel the GST registration process. As a result, if you are a taxable person, ensure you provide appropriate details and reasons to prevent GST registration cancellation. It is crucial to provide proper reasons to ensure the GST officer is satisfied with the application for revocation of cancellation of registration.

Conclusion

Form GST REG-24 is a form which taxable persons need to use to respond to a show cause notice issued by a proper officer in Form GST REG-23.  As a taxable person, you need to provide valid and relevant reasons to revoke your GST registration cancellation.

Ensure you respond in Form GST REG-24 within 7 days from the date of issuance of Form GST REG-23. Adhering to the stipulated timeline ensures compliance with the Indian finance ecosystem and tax laws. You can further ensure effective vendor management, vendor payment and vendor delight in the process.

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FAQs

What is Form GST REG-24 under GST?

Form GST REG-24 is a reply form that a taxpayer uses to respond to a show cause notice (Form GST REG-23) issued by the GST officer. It allows the taxpayer to provide valid reasons and supporting documents to justify why their GST registration cancellation should be revoked. Filing REG-24 ensures that businesses get a fair chance to retain their GSTIN and continue operations without disruptions.

When should a taxpayer file Form GST REG-24?

A taxpayer must file Form GST REG-24 within 7 days from the date of issuance of Form GST REG-23. This strict timeline ensures that the officer receives clarifications promptly. If the reply is not filed on time, or the reasons are unsatisfactory, the officer may proceed with the cancellation. Timely filing of REG-24 is crucial for compliance under GST law.

What details are included in Form GST REG-24?

Form GST REG-24 includes date and reference number of the notice, GSTIN, application reference number, reasons for revocation, and a list of supporting documents. These details help the tax officer review the case objectively. A well-prepared REG-24 with valid reasons and proper evidence increases the chances of revocation of cancellation being approved.

What happens after filing Form GST REG-24?

Once Form GST REG-24 is submitted, the proper officer examines the reasons and documents provided by the taxpayer. If satisfied, the officer approves the revocation of cancellation, allowing the taxpayer to continue using their GSTIN. If dissatisfied, the officer may reject the application, and the GST registration remains cancelled, forcing the taxpayer to apply afresh.

Why is timely and proper filing of Form GST REG-24 important?

Timely and proper filing of REG-24 ensures that businesses maintain compliance, retain their GST registration, and avoid disruption in operations. A cancelled GST registration affects tax filing, vendor relationships, and the ability to claim Input Tax Credit (ITC). By filing a strong reply with correct reasons, taxpayers can secure smooth revocation and protect business continuity.
About the author
Sandipan Mitra

Sandipan Mitra

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.

by Ankit Rahangdale

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