25 February 2018
I had taken GST registration in Haryana on 28-09-2017 and afterwards exemption is granted and I had filed application for cancellation of registration on 04-01-2018 which is under processing till now.
My all returns are filed on time before applying for cancellation of registration.
I had filed GSTR 3B of January 2018 and GSTR-1 from October to December 2017 on 25 February 2018 as department had issued me notice on my e-mail id for non filing of returns.
My all returns are NIL returns.
I think I had done mistake by filing above returns today because I had applied for cancellation of registration on 04-01-2018
Is I am liable to pay late fees of Rs. 250(50*5) for Jan GSTR 3B and Rs. 2000 (200*10) for GSTR-1 October to December 2017…? (I had not paid any late fees today)
Please tell what should I do now…?
Is I have to file GSTR-10..? GSTR-10 is to filed in physical form…?
Please find below notice from Department:
Notice to return defaulter u/s 46 for not filing return
Tax Period- January, 2018
Type of Return– GSTR-3B
1. Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration
Cancellation order No.--
Date -
Application Reference Number, if any --
Date -
1. Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were required to submit a final return in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.
Designation: Proper Officer cum Assessing Authority
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