Cancellation of registration with filing returns of pending period

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My client's business discontinued since july(Q2) due to covid. He has not filed any monthly gst return since Q2. Now he wants to cancel the registration. He has received notice u/s 46 every month since then.

Can application for cancellation of registration be filed without furnishing returns for the pending period ?
Replies (1)
No.. u need to file the pending returns after that u can file for cancellation application through form GST reg - 16

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