A composition dealer having annual turnover of Rs. 25 lakhs approxly now wish to apply for cancellation of GST registration as his turnover is below threshold limit of 40 lakhs. Can he voluntarily apply for cancellation of registration ?
Yes you can apply for cancellation of Registration provided that all the GST Returns have been filed up to date and no liability is pending with the Department.
Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.
REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.
Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.
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