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 :)
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.
CAclubindia
