Gst registration cancellation and returns filing.

This query is : Resolved

BASAVARAJU (Querist)
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20 March 2019 Sir,

GST Registration cancellation applied in the month of February-2019,(Regular scheme) status is showing cancelled.
Now to file GSTR-3B & GSTR-1 for the month of February-2019 sales, or to declare in final return.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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21 March 2019 You need not to file GSTR 3 B & GSTR 1 .

Refer CGST Amendment Act 2017 and the rules with regard to the suspension of GST registration w.e.f. 01 Feb 2019 –

1. Proviso inserted in section 29 of the CGST Act, 2017 w.e.f 01 Feb 2019
• proviso has been inserted to section 29 (1):- ‘Provided that during the pendency of the proceedings relating to the cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed’
2. New rule 21A introduced in the CGST Rules, 2017.
new rule 21A has been inserted into the CGST Rules, 2017, vide the Central Goods and Service Tax (Amendment) Rules, 2019 effective from 1st February, 2019 and the gist of the newly inserted rule is being explained hereunder –

DEEMING PROVISION OF SUSPENSION –
The deeming provision of suspension of GST registration shall be effective when the registered person has applied for the cancellation of GST registration. The effective date of suspension of GST registration would be later of the following –
• Date of submission of registration cancellation application; or
• Date from which the cancellation is sought.

EFFECT OF SUSPENSION OF GST REGISTRATION –
On suspension of GST registration –
• Such a person cannot make any taxable supply after suspension of GST registration; and
•
• Such a person is not required to furnish any returns as required under section 39 of the Central Goods and Service Tax Act, 2017.
•
The main benefit of the suspension of GST registration, from the point of view of the registered person, is that he would be freed up from the return compliance under GST.

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