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Rule 22 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter III, Registration

At a glance

Bars, duties and time limits

Rule 22(3)Where cancellation is warranted, the officer issues FORM GST REG-19 within thirty days of the application or relevant reply, including a rule 21A(2A) reply. The order determines the effective date and directs payment of tax, interest, penalty and the section 29(5) amount.

Procedure, powers and definitions

Rule 22(1)–(2)Reasons to believe cancellation is warranted require FORM GST REG-17. The person replies in FORM REG-18 within seven working days of service.
Rule 22(4)A satisfactory reply ends proceedings through FORM GST REG-20. For the specified return-default notices, furnishing all pending returns and fully paying tax, applicable interest and late fee also requires the officer to drop proceedings.
Rule 22(5)The cancellation-order procedure applies with corresponding changes to legal heirs as if the deceased proprietor had applied.
Rule 22(1) and (5)The law does not settle the working-day calendar or the adaptations to party descriptions, notification and directions when legal heirs apply.

The proper officer uses rule 22 to give notice, consider a response and decide cancellation under section 29. A satisfactory response ends the proceedings. For specified return defaults, filing all pending returns and paying the required amounts provides an alternative to replying. Cancellation orders specify their effective date and payment directions. The cancellation procedure also extends, with corresponding changes, to a deceased proprietor’s legal heirs.^[1]

Quick facts

Rule 22, CGST Rules, 2017

Cancellation of registration

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	III, Registration
Rule title	Cancellation of registration
Amendments
Last amendment	22 December 2020: Inserted vide Notification No.94/2020 - CT dated 22.12.2020.
Amendments	3 footnotes in the CBIC text (table)
Related provisions
Other rules	Rule 20, Rule 21A
Sections	Section 29 of the CGST Act, 2017
Forms named	FORM GST REG-17, FORM GST REG-19, FORM GST REG-20
Structure 22(1)Notice and its required opportunity 22(2), 22(1)Reply form and working-day deadline 22(3)Cancellation order, timing, effect and directions 22(4), provisoMandatory dropping on either statutory route 22(5)Legal-heir extension of sub-rule (3)
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 23 September 2026

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 22, verbatim (show)

Rule 22. Cancellation of registration. -

(1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.

(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule.

(3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under ¹[****] rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), ²[or under sub-rule (2A) of rule 21A] cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29.

(4) Where the reply furnished under sub-rule (2) ²[or in response to the notice issued under sub-rule(2A) of rule 21A] is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20:

³[Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20]

(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.

1. Omitted (w.e.f. 22.06.2017) vide Notification No. 7/2017-CT dated 27.06.2017 for "sub-rule (1) of".

2. Inserted vide Notification No.94/2020 - CT dated 22.12.2020.

3. Inserted vide Notification No.39/2018 - CT dated 04.09.2018.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Notice and its required opportunity 22(1)

Questions to answer on the file6 questions

Is this the proper officer empowered for this cancellation function?
Does the officer have reasons to believe this registration is liable to cancellation under section 29?
Was a notice issued to the person in FORM GST REG-17?
Does the notice require cause why the registration should not be cancelled?
How many working days does the notice allow for showing cause?
Does that period run from the date of service of the notice?

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Reply form and working-day deadline 22(2), 22(1)

Questions to answer on the file4 questions

Was the reply to the Rule 22(1) notice furnished in FORM REG-18?
On what date was this REG-17 notice served?
On what date was the reply furnished?
What endpoint does the evidenced calendar establish for seven working days from service?

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Cancellation order, timing, effect and directions 22(3)

Questions to answer on the file19 questions

Which source route supplies the thirty-day starting event: application submitted under rule 20, reply to the show cause issued under sub-rule (1) or reply under sub-rule (2A) of rule 21A?
If “application submitted under rule 20”: was this application submitted under Rule 20?
If question 1 is answered “application submitted under rule 20”: is the person still liable to registration under section 22 or section 24?
Is the registration liable to be cancelled under the applicable law?
If question 1 is answered “application submitted under rule 20”: what is the Rule 20 application date?
If question 1 is answered “reply to the show cause issued under sub-rule (1)”: was the starting reply furnished to the Rule 22(1) notice?
If question 1 is answered “reply to the show cause issued under sub-rule (1)”: what is that reply date?
If question 1 is answered “reply under sub-rule (2A) of rule 21A”: was the starting response furnished to a Rule 21A(2A) notice?
If question 1 is answered “reply under sub-rule (2A) of rule 21A”: what is that response date?
What is the date of the cancellation order?
Was the order issued in FORM GST REG-19?
Is the officer the proper officer empowered for this cancellation?
Did the order cancel the registration?
Was its effective date determined by that officer?
Was the taxable person notified?
Does the order direct payment of tax amounts that are due?
Does the order direct payment of interest amounts that are due?
Does the order direct payment of penalty amounts that are due?
Does the order direct payment of s29 5 amounts that are due?

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Mandatory dropping on either statutory route 22(4), proviso

Questions to answer on the file12 questions

Was a reply furnished under Rule 22(2) or in response to Rule 21A(2A)?
If so: was that reply found satisfactory?
Was the relevant notice served under Rule 22(1)?
Did it allege contravention of section 29(2)(b) or (c)?
Was the return-and-payment course taken instead of replying to that notice?
Were all pending returns furnished?
Was full payment of the tax dues made?
Was the applicable interest paid?
Was the applicable late fee paid?
Did the proper officer drop the proceedings?
Was the dropping order in FORM GST REG-20?
Is the officer empowered as proper officer for this function?

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Legal-heir extension of sub-rule (3) 22(5)

Questions to answer on the file4 questions

Has the proprietor died?
Are the applicants legal heirs of that proprietor?
Was the cancellation application submitted by those legal heirs?
Are the corresponding changes used for this legal-heir application appropriate under sub-rule (3)?

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Amendment history

The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to Rule 22 as footnoted in the CBIC text
Note	Change
1	Omitted (w.e.f. 22.06.2017) vide Notification No. 7/2017-CT dated 27.06.2017 for "sub-rule (1) of".^[2]
2	Inserted vide Notification No.94/2020 - CT dated 22.12.2020.^[3]
3	Inserted vide Notification No.39/2018 - CT dated 04.09.2018.^[4]

Provisions connected to Rule 22
Provision	Connection	Words that tie them
Section 29 of the CGST Act, 2017	Section 29 of the CGST Act, 2017, 29(1) prescribed by this provision	29(1) "cancel the registration, in such manner and within such period as may be prescribed"
Section 29 of the CGST Act, 2017	22(1) requires Section 29 of the CGST Act, 2017	22(1) "registration of a person is liable to be cancelled under section 29"
Rule 20	22(3) requires Rule 20	22(3) "the date of application submitted under 1[] rule 20"
Rule 21A	22(3), 22(4) requires Rule 21A, 21A(2A)	22(3) "or under sub-rule (2A) of rule 21A"; 22(4) "or in response to the notice issued under sub-rule(2A) of rule 21A"
Section 29 of the CGST Act, 2017	22(3) requires Section 29 of the CGST Act, 2017, 29(5)	22(3) "including the amount liable to be paid under sub-section (5) of section 29"
Section 29 of the CGST Act, 2017	22(4) proviso requires Section 29 of the CGST Act, 2017, 29(2)(b), (c)	22(4) proviso "contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (2)

Number	Date	Subject
Circular No. 223/17/2024-GST	10 July 2024	Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
Circular No. 1/01/2017-GST	26 June 2017	Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.

Notifications (9)

Number	Date	Subject
Notification No. 20/2024-Central Tax	8 October 2024	Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017
Notification No. 38/2023-Central Tax	4 August 2023	Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.
Notification No. 26/2022-Central Tax	26 December 2022	Seeks to make fifth amendment (2022) to CGST Rules
Notification No. 14/2022-Central Tax	5 July 2022	Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017
Notification No. 94/2020-Central Tax	22 December 2020	Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017.
Notification No. 03/2019-Central Tax	29 January 2019	Seeks to amend the CGST Rules, 2017.
Notification No. 39/2018-Central Tax	4 September 2018	Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 amended by a later instrument
Notification No. 07/2017-Central Tax	27 June 2017	Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
Notification No. 03/2017-Central Tax	19 June 2017	Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument

Unsettled questions

The words of Rule 22 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

Which calendar defines working days for the seven-day reply period? The existing calendar position has been centrally widened to this context. The supplied endpoint is a data date and missing evidence remains open.
What corresponding changes to sub-rule (3) are necessary when legal heirs apply as if the deceased proprietor had applied? The text does not enumerate adaptations to party description, notification and directions; no invented adaptation is adopted.

See also

Section 29 of the CGST Act, 2017: cancellation or suspension of registration
Rule 20 of the CGST Rules, 2017: application for cancellation of registration
Rule 21A of the CGST Rules, 2017: suspension of registration

References

Central Board of Indirect Taxes and Customs. "Rule 22. Cancellation of registration". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
Notification No. 07/2017-Central Tax, dated 27 June 2017: Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued. Cited in CBIC footnote 1.
Notification No. 94/2020-Central Tax, dated 22 December 2020: Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. Cited in CBIC footnote 2.
Notification No. 39/2018-Central Tax, dated 4 September 2018: Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017. Cited in CBIC footnote 3.

External links

CGST Rules, 2017, Rule 22 on the CBIC tax information portal