Dear Experts,
My annual turnover is below the GST threshold limit i.e Rs. 40 lakhs every year. That’s why I am going to cancel my GST registration under the reason for cancellation ‘Ceased to be liable to pay tax’ and the date from which registration is to be cancelled is 01.09.2019. I am a composite taxpayer under GST and my June, 19 return is filed. Is there any problem if I apply for cancellation of GST today and then file CMP-08 for the quarter September, 19 (i.e sales of July and August, 19 only) on any date before the due date i.e 18.10.2019?
CAclubindia
