{"id":75899,"date":"2026-06-08T08:52:43","date_gmt":"2026-06-08T08:52:43","guid":{"rendered":""},"modified":"2026-06-08T08:52:43","modified_gmt":"2026-06-08T08:52:43","slug":"gst-registration-cancellation-requires-form-gst-reg-31-and-30-day-opportunity-before-adverse-action-for-bank-account-non-compliance","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75899","title":{"rendered":"GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance"},"content":{"rendered":"<p>GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance<br \/>Case-Laws<br \/>GST<br \/>Cancellation of GST registration for non-furnishing of bank account details must follow the prescribed statutory route under Rule 10A and Rule 21A(2A)(b), including suspension and notice in Form GST REG-31 with a thirty-day opportunity to explain. A notice issued in Form GST REG-17, allowing only seven working days and not properly fixing the date and place of appearance, was held to violate the mandatory procedure and principles of natural justice. Because the cancellation order was passed before expiry of thirty days, both the notice and cancellation were set aside and registration was directed to be restored, without affecting tax liability or other statutory obligations.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=100584\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-complianceCase-LawsGSTCancellation of GST registration for non-furnishing of bank account details must follow the prescribed statut&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75899","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75899"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75899\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}