Sreeram R (Student) 16 June 2019
I have filed gstr 1 and 3b only for the month of july 2017(nil return). since then i have not filed any returns. now i want to cancel my registration. should i file annual return??? if yes do i need to file all returns till now?? or just cancel the registration.
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Shivam RC (Student) 16 June 2019
As per GST Law, A Registered Person cannot proceed to cancel his GST Registration unless and until all the pending GST Returns have been filed with the applicable late fees.
So inorder to cancel your Registration, you need to file all your pending Returns and clear all your liabilities with the GST Department. Only then you can proceed to cancel your GST Registration.
Refer Section 29 of the CGST Act 2017.
Shivam RC (Student) 17 June 2019
As per the Provision of Section 29(2) clause (c) of the CGST Act 2017, The Proper Officer has the power to cancel any registered person Registration on a Suo Moto basis if the Registered Person has not filed his Return for a period of six months.
So wait till it is cancelled by the proper officer.
Extract from the Act is reproduced below :
"any registered person, other than a person specified in clause [b], has not furnished returns for a continuous period of six months".