{I) Where the proper officer has reasons to believe that the registration of a person is li able tb be 9ancelled under section 29, he shaJI issue a notice to such person in FORI\1 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 (I ) shall be furnished in FORM REG-18 within the period specified in the said sub-rule.
(3) Where a person who has submttted an appli.cation 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 rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (I), 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 secripn 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, 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.