Cancellation of gst registration without filing returns

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Bhupesh Gangwani

14 Points Joined July 2017

Dear Experts,

I am an Individual Contractor and have applied for GST Registeration as regular taxpayer in Dec 2017. However I failed to file any GST return between Dec 2017 to May 2018 since I didnot conducted any business. So even if i would have filed GST returns, those would have been nil returns.Throughout the FY 2017-18, I have not crossed the threshhold limit of Rs 20 Lacs. I want to surrender my GST Registeration. Following are my Queries:

1) Can I Surender my registeration without filing GST returns thus saving myself from penalties? (No Tax is Due)

2) Is there an option to surender GST registration from a back date?

3)U/s 29, a proper officer can cancel the registeration on furnishing a SCN if returns are not filed for a continous period of 6 Months, which applies to my case. Should I wait for automatic cancellation of Registeration by proper officer? Will I be charged with penalties for not filing GST returns even when my registration has been cancelled by proper officer?

4) Is there any sort of enquiry or investigation by proper officer before cancellation of Registration.

Replies (2)

Vinod Babu

24196 Points Joined May 2018

Filing Return under GST is mandatory even if there is no Business Transaction involved in a particular month i.e you have to file Nil Return.

As far as Cancellation of Registration is concerned, you have to file all your Returns and clear all your Dues with the GST Department for Cancellation of your Registration.

You cannot proceed ahead for cancellation unless and until you pay all your dues.

Faheem Akram

802 Points Joined July 2017

Sir....Suppose any goods is returned in November 2017 but it's related before 1/7/2017...So how to treat under GST?
Before it was exempt but under GST is taxable??