U/S 62
This query is : Resolved
Quick Summary
27 January 2021
Dear Sir,
Applicant submitted closer application from Aug 2020 and it have been accepted in nov 2020. Return Dashboard also closed from from aug 2020. Now assessing authority issued notice to file Sep. 20 3b return and consequently passed provisional assessment for sep 20. Whether act of assessing authority is fair?
Applicant submitted closer application from Aug 2020 and it have been accepted in nov 2020. Return Dashboard also closed from from aug 2020. Now assessing authority issued notice to file Sep. 20 3b return and consequently passed provisional assessment for sep 20. Whether act of assessing authority is fair?
27 January 2021
Unless the facts are know in detail difficult to comment. What is the effective date of acceptance of cancellation of registration.
02 August 2025
Regarding **U/S 62** and your query about filing September 2020 GSTR-3B after the cancellation of GST registration:
---
### Key points:
* The **effective date of cancellation/closure** is **31 August 2020**.
* After cancellation of GST registration, **you are not required to file GSTR-3B for the subsequent months** (September 2020 onwards).
* The **GST portal Return Dashboard shows closure from August 2020**, indicating cancellation is processed.
* If the **Assessing Authority issues a notice for September 2020 GSTR-3B**, it seems incorrect **if the registration was effectively cancelled on 31 August 2020**.
* The **provisional assessment for September 2020** is also questionable as the registration was no longer active.
---
### What can you do?
* You can **submit a reply to the Assessing Authority** mentioning the effective cancellation date (31 August 2020) and attaching proof of cancellation acceptance.
* Request them to **withdraw the notice and provisional assessment for September 2020**, since no filing or tax liability arises after cancellation.
* If needed, approach the **higher GST authority or appellate body** for clarification or rectification.
---
### Conclusion:
**The act of the assessing authority asking for September 2020 GSTR-3B and provisional assessment appears unfair and incorrect** if the registration was cancelled effectively before that period.
---
If you want, I can help you draft a reply to the notice or provide more details on legal provisions related to cancellation and post-cancellation compliances. Would that be helpful?
---
### Key points:
* The **effective date of cancellation/closure** is **31 August 2020**.
* After cancellation of GST registration, **you are not required to file GSTR-3B for the subsequent months** (September 2020 onwards).
* The **GST portal Return Dashboard shows closure from August 2020**, indicating cancellation is processed.
* If the **Assessing Authority issues a notice for September 2020 GSTR-3B**, it seems incorrect **if the registration was effectively cancelled on 31 August 2020**.
* The **provisional assessment for September 2020** is also questionable as the registration was no longer active.
---
### What can you do?
* You can **submit a reply to the Assessing Authority** mentioning the effective cancellation date (31 August 2020) and attaching proof of cancellation acceptance.
* Request them to **withdraw the notice and provisional assessment for September 2020**, since no filing or tax liability arises after cancellation.
* If needed, approach the **higher GST authority or appellate body** for clarification or rectification.
---
### Conclusion:
**The act of the assessing authority asking for September 2020 GSTR-3B and provisional assessment appears unfair and incorrect** if the registration was cancelled effectively before that period.
---
If you want, I can help you draft a reply to the notice or provide more details on legal provisions related to cancellation and post-cancellation compliances. Would that be helpful?
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