Self Employed
395 Points
Joined January 2012
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.