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CMA Final · Indirect Tax Laws and Practice · GST Returns

On an application for revocation of cancellation, the proper officer intends to reject it. He issues a show-cause notice in FORM GST REG-23 on 10 May, served the same day. Under rule 23 of the CGST Rules, 2017, what must the applicant do and within what time?

The applicant must reply in FORM GST REG-24 within seven working days from the date of service of the show-cause notice in FORM GST REG-23. The officer then disposes of the application within thirty days of receiving the reply.

  1. AFurnish a reply in FORM GST REG-24 within seven working days from service of the noticeCorrect
  2. BFurnish a reply in FORM GST REG-21 within thirty days from service of the notice
  3. CFurnish a reply in FORM GST REG-24 within ninety days from service of the notice
  4. DFurnish a reply in FORM GST ASMT-11 within fifteen days from service of the notice

Explanation

Rule 23(3) requires the officer to issue FORM GST REG-23 before rejecting, and the applicant must reply in FORM GST REG-24 within seven working days of service. After receiving the reply, the officer disposes of the application within thirty days under sub-rule (4). Thirty and ninety days are other periods in rule 23 and do not apply to the reply.

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