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Cancellation and annual return

Sreeram R (Student) (54 Points)

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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12 Replies

sharvan kumar (am) (94 Points)
Replied 16 June 2019

You need to file all the returns before cancellation of registration

1 Like

Sreeram R (Student) (54 Points)
Replied 16 June 2019

till now or only for 17-18???

Moneesh Nair (0) (609 Points)
Replied 16 June 2019

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

1 Like

Sreeram R (Student) (54 Points)
Replied 16 June 2019

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

sharvan kumar (am) (94 Points)
Replied 16 June 2019

till now all returns need to be filed

Shivam RC (Student) (23683 Points)
Replied 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.

Warm Regards.

1 Like

ANANT BHEEMACHARY KATTI (PROPRIETOR) (32 Points)
Replied 17 June 2019

WAIT FOR SO MOTO CANCELLATION

Sreeram R (Student) (54 Points)
Replied 17 June 2019

how it will be suo moto cancelled??

Shivam RC (Student) (23683 Points)
Replied 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".

Warm Regards.

1 Like

Sreeram R (Student) (54 Points)
Replied 18 June 2019

but its been more than one year

sharvan kumar (am) (94 Points)
Replied 18 June 2019

department is not initiating suo motto cancellation yet. they are having so many other activities right now

Ajay Gupta (PRACTICING CHARTERED ACCOUNTANT) (196 Points)
Replied 19 June 2019

You have to file all the pending returns, before applying for cancellation. As per the GST Act, non filers are charged a penalty of Rs. 40 per day (For SGST and CGST Rs. 20 each per day).

My personal opinion - Suo Moto GST Registration Cancellation is not good option.