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Registration Cancellation

03 December 2020

R / Sir please tell me if the cancellation order passed by the Authorities under GST Act on receiving of the application by the dealer anything to be done by the dealer except filling of GST R 10

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4 Replies

KRISHNA SHAH (27 Points)
Replied 04 December 2020

If you have been served the order of cancellation of registration, then
please file all the returns till date of cancellation in relevant forms, and
clear all the dues,interests, penalty etc., if any accruing till date of cancellation.
And please consult and take advise from professionals before making any conclusive decisions.

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Vijayprakash P (1313 Points)
Replied 04 December 2020

Application for cancellation of registration shall be filed electronically in form GST REG-16, following should be furnished. 1)The details of inputs held in stock or inputs contained in semi- finished or finished goods held in stock and of capital goods held in stock. 2) on the date from which cancellation of registration is sought and liability thereon. 3) file all returns with interests and penalties till the date of cancellation 4) file returns in GSTR-10.

Shivam RC (Student) (23683 Points)
Replied 04 December 2020

If the Cancellation Order is passed by the GST Department, then the only work to be done by the person is to file your GSTR-10 ( Final Return ) U/s 45 of the CGST Act 2017 within 3 months from the date of cancellation or date of order of cancellation, whichever is later.

APURBA CHATTERJEE (QUALIFIED CHARTERED ACCOUNTANT) (602 Points)
Replied 05 December 2020

Yes, you need to file GSTR 10 as final return within 3 months from the date of cancellation or date of order of cancellation, whichever is later. Any delay in filing of GSTR 10 will lead to payment of late fees.