Cancellation of registration with filing returns of pending period

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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