Cancellation of gst registration

I have a friend who is registered in GST from July 2017 and has filed all his nil returns till Oct,18 after that he hasn't filed any returns due to some reason and there was no sale & purchase through this GST no. and now he wants to cancel this Registration. Now, whether he has to file all his nil returns till date or just apply for cancellation.I he file all his returns then there is a late fee of around Rs. 48000. So is there any option to save this late fee amount ?

Replies (7)
No way for save late fee...
yes sumoto cancelation to apply
In Order to proceed to cancel your GST Registration, you need to assure that you have filed all your GST Returns up to date. Only then you can apply for cancellation of GST Registration.

There is no way to save your late fees. The Government by Notification waived the late fees for filing GSTR-3B from July 2017 to September 2018.

As per Section 29(2) of the CGST Act 2017, if a person has not filed his Return for a continuous period of 6 months, then the Proper Officer has the power to cancel his GST Registration on a suo-moto basis..

Warm Regards.
In addition to Mr .Shivam RC reply , As per Circular 95/14/2019 , if your registration is cancelled by Department on reason non filing of return you won't we able to get Registration on same PAN in future.

As per discussion with the ACTO he told me to mention 1st November 2018 as date of cancellation and file application. No late fee will be their if no transaction is their with such GST no.

Originally posted by : Himanshu Ranka
As per discussion with the ACTO he told me to mention 1st November 2018 as date of cancellation and file application. No late fee will be their if no transaction is their with such GST no.

 

Once again discuss the same to CTO. If it's good way then You can follow the same.

It depends on your Liability Register, Sees Liability Register. 

Then Raise a query online related to this, ask a question to GST Customer Care.

This Case Need Professional Service.

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