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GST Registration Cancellation books of accounts asked by officer

This query is : Resolved 
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(Querist)
28 November 2024 My client has taken GST registration and not done a single transaction (not opened any bank account too) and applied for Cancellation of Registration Department is asking for books of accounts the books are not maintained as not even a single supply was made kindly guide
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
29 November 2024 Reply, as no business transaction done hence no accounts books maintained.
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