A proprietorship firm was converted into partnership w.e.f. 19/05/2019. However, GST registration was taken voluntarily in F.Y. 2020-21 as turnover was below taxable in 2019-20. The proprietorship firm has been filing NIL GST return after 19/05/2019 and has filed the same till 31/03/2021. Now, the firm wishes to surrender registration. Whether the registration should be cancelled from 19/05/2019 or from current date and what should be the reason for cancellation.
CAN GST BE CANCELLED FROM BACK DATE IF RETURNS FILED UPTODATE
pallavi jain (student) (123 Points)
15 April 2021
CAclubindia
