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Cancellation of gst registration

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(Querist)
25 April 2019 HII Everyone..
What is the procedure to surrender gst registration due to discontinuance of business.
Whether Annual Return of FY 17-18 is to be filed before surrendering gst or we can apply for cancellation now ?
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CS Advocate Abhishek Goyal

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CS Advocate Abhishek Goyal (Expert)
27 April 2019 Yes annual return must have been filed for FY 2017-18 before applying for cancellation.
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Aastha

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Aastha (Querist)
30 April 2019 okk..Thank you for your reply
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