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How to cancel

This query is : Resolved 
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(Querist)
06 December 2021 Dear Expert,

A Dealer has closed his business since one and half year ago but the GST registration has not been cancelled.. and not filed the GSTR-3B and GSTR-1 returns.

Can he close the gst registration without filing the returns otherwise he needs to pay more late fee.. Kindly advise
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CA Altamush Zafar

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CA Altamush Zafar (Expert)
06 December 2021 There is no way to complete cancellation process without filing all pending returns
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