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Cancellation of gst registration under composition scheme

Dhiraj Rathi (CA-Article) (27 Points)

02 May 2019

Dear all,

If a person wants to cancel GST regiostration,who is registered under composition scheme in FY 18-19 -
1.Can he cancel registration before filing of GSTR 9 for FY 18-19??
2.Is there any pre/post compliances needs to be done other than FINAL RETURN.

Thanks in advance.

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3 Replies

Swami Ayyappa Nuli (TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER) (1372 Points)
Replied 02 May 2019

Please note that only persons who are required to file return u/s.39(1) are required to furnish FInal return u/s.45. Persons opted to pay tax u/s.10 are covered u/s.39(2). Hence no need to file Final return also. Indeed, G.S.T.R-9 has to filed before applying cancellation for registration under GST

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Dhiraj Rathi (CA-Article) (27 Points)
Replied 02 May 2019

Thanks.

The facility for GSTR 9 of FY 18-19 not available at GST portal right now.
If person didn't apply for cancellation of registration now,he will have to file GSTR 4 for Q1 of FY 19-20.
Shall I apply for cancellation of registration now or wait for updation of portal of GSTR 9 for FY 18-19.

Thanks in advance.

Swami Ayyappa Nuli (TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER) (1372 Points)
Replied 02 May 2019

Apply for cancellation of Registration. No need to wait until the filing of G.S.T.R-9. If the department did not accept your application for cancellation then lets search for other ways.