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Cancellation of registration

This query is : Resolved 
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(Querist)
14 August 2018 Do we need to charge GST once we have applied for cancellation of registration?
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Rajesh Kumar

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Rajesh Kumar (Expert)
15 August 2018 No. Charge of tax is not dependent upon the fact that whether you are registered or not. Even when you are registered with GST, all exemption including exemptions of small supplier is available to you. Thus it is not necessary to charge GST merely because you are registered.
Yes, if you are registered then you are required to file periodical returns etc.
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