Cancellation and annual return


Sreeram R (Student)     16 June 2019

Sreeram R
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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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sharvan kumar (am)     16 June 2019

sharvan kumar
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You need to file all the returns before cancellation of registration

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Sreeram R (Student)     16 June 2019

Sreeram R
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till now or only for 17-18???

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Moneesh Nair (0)     16 June 2019

Moneesh Nair
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before applying for cancellation you have to file all the returns pending

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Sreeram R (Student)     16 June 2019

Sreeram R
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actually business closed on august 2017 sooo stil i have to file all the returns???

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sharvan kumar (am)     16 June 2019

sharvan kumar
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till now all returns need to be filed

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Shivam RC (Student)     16 June 2019

Shivam RC
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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.

Warm Regards.

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ANANT BHEEMACHARY KATTI (PROPRIETOR)     17 June 2019

ANANT BHEEMACHARY KATTI
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WAIT FOR SO MOTO CANCELLATION

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Sreeram R (Student)     17 June 2019

Sreeram R
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how it will be suo moto cancelled??

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Shivam RC (Student)     17 June 2019

Shivam RC
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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".

Warm Regards.

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