Reply to Show Cause Notice for Suspension of GST Registration
To,
The Proper Officer,
[Range / Division], [State GST / CGST Commissionerate]
Ref: Show Cause Notice in Form GST REG-17 / Intimation in Form GST REG-31, Reference No. [Reference Number] dated [DD/MM/YYYY]
Subject: Reply in Form GST REG-18 against proposed suspension / cancellation of registration
Respected Sir/Madam,
We, [Legal Name of Taxpayer], GSTIN [GSTIN], are in receipt of the above notice proposing suspension / cancellation of our GST registration on the ground of [state reason, e.g. non-filing of returns / mismatch in GSTR-1 and GSTR-3B]. We respectfully submit our reply hereunder and request that the proceedings be dropped.
The discrepancy noted has since been rectified. The pending return(s) for the period(s) [Tax Period] have been filed on [DD/MM/YYYY] along with applicable tax, interest and late fee, and the reconciliation of outward supplies has been duly completed. There has been no intent to evade tax, and our registration continues to be used for genuine business activity from the declared principal place of business.
We enclose herewith copies of the filed returns, challans and reconciliation statement in support. We request that the suspension be revoked and the registration be restored under Rule 22 of the CGST Rules, 2017.
Yours faithfully,
[Name / Authorised Signatory]
[PAN / GSTIN]