Non filing of GSTR 1 and GSTR 3B since Dec 2017

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If you haven't filed GSTR 1 and GSTR 3B returns since December 2017 and wish to cancel your GST number, there are options available. While GSTR 1 filing has an extended deadline without late fees, GSTR 3B will incur late fees. You must file all pending returns before applying for cancellation. Alternatively, you can wait for the department to cancel the GSTIN suo-moto, which avoids late fees, though the fees will accumulate if the department doesn't act. Retrospective cancellation is possible if no business was conducted during the non-filing period.

Amit Valia

Amit Valia (Querist)
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13 January 2020 My uncle took GST No. since Dec 2017 and has not been filing GST Returns since then. He is suffering from last stage cancer and wants to cancel the number. He also has received Notice for non filing gst returns us 46 twice till now. what is the remedy he can apply and cancel the registration.

JATIN DUGGAL

JATIN DUGGAL (Expert)
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13 January 2020 In relation to GSTR-1 for the period of July, 2017 to November, 2019 the date of filling of said return has been extended till 17.01.2020 & accordingly no late fees is payable if filled till 17.01.2020, so you can file the GSTR-1 without paying late fees but for GSTR-3B you have to pay late fees. Only after filling of GSTR-1 & GSTR-3B till date you can apply for cancellation of GSTIN.

Alternatively, you can wait for cancellation of GSTIN by the department suo-moto, in this case no late fees is payable. But if department not cancelled GSTIN on its own, late fees payable shall keep on increasing.

CA Mohit Bansal

CA Mohit Bansal (Expert)
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13 January 2020 The Registration can be cancelled retrospectively. Provided there was no business under period for which returns were not filed

JATIN DUGGAL

JATIN DUGGAL (Expert)
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16 January 2020 In case of cancellation of GSTIN from retrospective date provisions of Section 29(2) applies, thus it is only when department cancel the GSTIN suo moto, otherwise as per CGST Rule 20 application for cancellation has to be made within 30 days of occurrence of event.

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