GST registration cancellation, pervious returns pending
This query is : Resolved
31 July 2023
Dear Experts,
A sole proprietor took GST no., but not filled any return till one year, now they closed business and want to cancel registration. My query is if he raise a request for GST cancellation, do they need to file all previous returns (it is NIL return in this case) and pay late fees & penalty?
What if department cancels their GST by itself for not filling returns inspite of sending notices? Do they still need to pay fines?
Thanks for your guidance :)
A sole proprietor took GST no., but not filled any return till one year, now they closed business and want to cancel registration. My query is if he raise a request for GST cancellation, do they need to file all previous returns (it is NIL return in this case) and pay late fees & penalty?
What if department cancels their GST by itself for not filling returns inspite of sending notices? Do they still need to pay fines?
Thanks for your guidance :)
31 July 2023
1. Yes, late fee and penalty applicable.
2. The said PAN can't take or register again GST.
Message likes :
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01 August 2023
Department won't cancel from retrospective date and even cancellation application cannot be filed with back date so all pending returns need to be filed with late fees.
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