If notice is received in REG-31/REG-17 after suspension of registration under Rule 21A of the CGST Rules, 2017 reply is to be submitted in REG-18. The format of REG-18 is a below:-
FORM GST REG – 18
Reply to the Show Cause Notice issued for cancellation for registration
| 1. | Reference No. of Notice | Date of issue | ||
| 2. | GSTIN / UIN | |||
| 3. | Name of business (Legal) | |||
| 4. | Trade name, if any | |||
| 5. | Reply to the notice | |||
| 6. | List of documents uploaded | |||
| 7. | Verification I ………………………. hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. |
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Signature of Authorized Signatory
Name ……………………………………….
Designation/Status……………………
Place : …………………………………….
Date : ………………………………………
In this form, in column 5 explanation for not cancelling the registration is to be submitted. It is to be submitted as per the facts of the case. We have tried to prepare some possible explanation for your convenience.
- It is stated in your notice that outward supply shown in GSTR-1is exceeding the outward supply mentioned in GSTR-3B. This is because one invoice is wrongly entered for Rs. ………………………. instead of Rs. …………………. and due to this error the outward supply in GSTR-1is exceeding as compared to outward supply shown is GSTR-3B. We shall amend the same invoice in next period in GSTR-1.
- It is stated in your notice that outward supply shown in GSTR-1 is exceeding the outward supply mentioned in GSTR-3B. This is because due to some clerical error in GSTR-3B the figure of outward supply is shown less. It will be rectified in the next period (quarterly/monthly) return.
- It is stated in your notice that input tax credit claimed in GSTR-3Bis in excess to the input tax credit shown in GSTR-2B. In this connection we would like to state that the supplier is genuine supplier and by oversight he could not submit the detail of supply made to us in his GSTR-1. Since it is a bonafide mistake of the supplier and we claimed the same in good faith we are ready to pay penalty for this mistake. You are requested not to cancel our registration for such a petty mistake. Therefore, please revoke the order of suspension of registration.
- It is stated in your notice that we have claimed excess input tax credits in the month of …………………… In this connection, we would like to inform that it was due to some misunderstanding by our accountant. We are ready to reverse the same. You are requested not to cancel our registration and give us an opportunity to rectify the mistake.
- It is stated by you that we have claimed excess ITC in the month of ………………… In this connection, we would like to state that the ITC appearing in GSTR-2B is claimed by us and there is no discrepancy or excess claim by us. You are requested to drop the notice issued in form RGE-17/REG-31
S.No.625 [Circular No.145/01/2021-GST] Dated: 11th February, 2021