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Cancellation of registration

akshay vaidmutha (bcom) (307 Points)

25 January 2019

If a person continously file six nil return, is registration get cancelled ?

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7 Replies

shweta jangra (FRESHER) (76 Points)
Replied 25 January 2019

No it does not get cancelled itself ...Firstly you have to file an application for cancellation .

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akshay vaidmutha (bcom) (307 Points)
Replied 25 January 2019

no issue of six month having no business

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sucharitha (Self Employed) (395 Points)
Replied 25 January 2019

As per GST Act, if a registered person other than a person paying tax under composition levy has not furnished the returns for a continous period of six months will get cancelled after issuing show cause notice by the department seeking the reasons for not filing the returns.

A registered person who filed nil returns for a continous period of six months cannot get cancelled. However, the concerned officer may enquire for the reason of filing nil returns.

If the registered persons turnover is less than the prescribed limits, he can apply for cancellation of registration by filing an application.