Cancellation of registration

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This query is : Resolved

Puja Sharma (Querist)

03 October 2018 Whether the Tax Official will cancel the registration where no reply has been received from the asssesse against the Notice for cancellation of reg. issued by him?

Arun Kumar Singh

Arun Kumar Singh (Expert)

03 October 2018 If assessee has not given the reply on stipulated period of time to the notice then tax official can issue an order in form GST REG-19 within a period of thirty days from the date of application and canceled the registration.

Puja Sharma

Puja Sharma (Querist)

03 October 2018 If the assesse did not file the any of the GST monthly returns and there is outstanding late filing of Rs. 50K, then the officer will close the case without any recovery?

Puja Sharma

Puja Sharma (Querist)

03 October 2018
What will be the better option

a. The assesse should reply to the notice and give reason that he did not commence any business and so he did not file the nil returns. He took the reg. for future for future prospects. Further he was unaware of nil return filing rules. Whether with these replies, he will be able to save the liabilities calculated by the system?

b. The assesse should not reply to the Tax official.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

30 October 2026 Cancellation does not wipe out past dues: under Sec 29(3) the late fee and any tax for earlier periods remain recoverable, and a final return GSTR-10 is due within 3 months of the cancellation order. Replying in REG-18 and filing the pending nil returns is better, as the current late fee for a nil GSTR-3B is capped at Rs 500 per return.

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